Nebraska Revised Statute 77-1859
Real property taxes; void tax sale; reimbursement of purchaser.
Whenever, for any reason, real estate has been sold or shall hereafter be sold for the payment of any tax or special assessment levied by any county, municipality, drainage district, or other political subdivision of the state, and it shall thereafter be determined by a court of competent jurisdiction that said sale was void, it shall be the duty of said county, municipality, drainage district, or other political subdivision of the state, which levied the tax or special assessment, to hold said purchaser harmless by paying him or her the amount of principal paid by him or her at the sale, with interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date of sale.
- Laws 1915, c. 228, § 2, p. 531;
- C.S.1922, § 6102;
- C.S.1929, § 77-2054;
- R.S.1943, § 77-1859;
- Laws 1981, LB 167, § 46.
Limitation upon the right to recover money paid for void taxes under this section is the general statute of limitations, and action may be brought at any time within four years after the date that the taxes are declared void by a court of competent jurisdiction. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).
Where tax is void because levied on exempt property, remedy of purchaser at tax sale to recover money paid is under this section. McDonald v. Masonic Temple Craft, 135 Neb. 48, 280 N.W. 275 (1938).
Liability of county to holder of tax sale certificate for refund upon taxes illegally assessed is solely statutory, and, if petition shows on its face that it is barred by statute of limitations, it will not stand against demurrer. Kennedy v. Dawes County, 130 Neb. 227, 264 N.W. 452 (1936).
Where action for refund of taxes, involved in county treasurer's tax sale certificate, is barred by the statute of limitations, plaintiff, the holder of the certificate, is not entitled to recover back from the county taxes paid by him subsequent to the treasurer's sale. Gibson v. Dawes County, 129 Neb. 706, 262 N.W. 671 (1935).
Tax sale certificate must have been adjudged invalid by court of competent jurisdiction before purchaser can claim refund from county. Farm Investment Co. v. Scotts Bluff County, 125 Neb. 582, 251 N.W. 115 (1933).
To entitle tax certificate purchaser to refund, it must appear that land was sold for taxes when no tax was due, or in consequence of error in describing land, or it must have been determined by court that sale was void. Speidel v. Scotts Bluff County, 125 Neb. 431, 250 N.W. 555 (1933).
All rights possessed under prior statutes were reserved. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925).