Nebraska Revised Statute 77-1837
Real property taxes; issuance of treasurer's tax deed; when.
At any time within nine months after the expiration of three years after the date of sale of any real estate for taxes or special assessments, if such real estate has not been redeemed, the county treasurer, on application, on production of the certificate of purchase, and upon compliance with sections 77-1801 to 77-1863, shall execute and deliver a deed of conveyance for the real estate described in such certificate as provided in this section. The failure of the county treasurer to issue the deed of conveyance if requested within the timeframe provided in this section shall not impair the validity of such deed if there has otherwise been compliance with sections 77-1801 to 77-1863.
1. Requirements for tax deed
1. Requirements for tax deed
Where the original tax certificate is in the possession of the treasurer, the holder of the certificate is not obligated to undertake the formalistic procedure of requesting the return of the original tax certificate only to "present" the tax certificate back to the treasurer. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007).
This section sets out the period during which a purchaser of a tax sale certificate may exercise his or her right to request a treasurer's tax deed. Before executing and delivering a treasurer's tax deed, this section requires the county treasurer to determine that the property has not been redeemed and that the purchaser has fulfilled all of the statutory requisites under Chapter 77, article 18. In addition, the purchaser must present a valid sale certificate and make a request for a deed within the request period. If the county treasurer determines that these requisites have been satisfied, then he or she must execute and deliver the deed, but this authority is not limited to the 6-month request period. Ottaco, Inc. v. McHugh, 263 Neb. 489, 640 N.W.2d 662 (2002).
Personal notice is required in all cases where tax deed is sought, but is not required in sales under tax foreclosures. Connely v. Hesselberth, 132 Neb. 886, 273 N.W. 821 (1937).
Tax deed issued more than five years after date of certificate is invalid. Fuller v. County of Colfax, 33 Neb. 716, 50 N.W. 1044 (1892).
Production of certificate is a condition precedent to execution of deed. Thompson v. Merriam, 15 Neb. 498, 20 N.W. 24 (1884).
Tax deed issued on last day for redemption is void. McGavock v. Pollack, 13 Neb. 535, 14 N.W. 659 (1882).
A valid assessment and levy and sale for taxes are essential to the validity of tax deed. State ex rel. Merriam v. Patterson, 11 Neb. 266, 9 N.W. 82 (1881).
Treasurer tax deeds issued to a holder of tax certificates on five parcels of real estate passed title to the certificate holder free and clear of all previous liens and encumbrances, including the special assessment liens of a sanitary improvement district. SID No. 424 v. Tristar Mgmt., 288 Neb. 425, 850 N.W.2d 745 (2014).
The time for redeeming property from a tax sale expires after three years plus ninety days from the date of the original sale. Bish v. Fletcher, 219 Neb. 863, 366 N.W.2d 778 (1985).
Private holder of tax sale certificate must bring action to foreclose certificate within five years from its date. Gibson v. Peterson, 118 Neb. 218, 224 N.W. 272 (1929).
The force of a tax deed and validity of sale are tested by revenue law in force at time of sale. Baldwin v. Merriam, 16 Neb. 199, 20 N.W. 250 (1884).
A treasurer's tax deed, issued pursuant to this section and in compliance with sections 77-1801 to 77-1863, passes title free and clear of all previous liens and encumbrances. Knosp v. Shafer Properties, 19 Neb. App. 809, 820 N.W.2d 68 (2012).