Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1818 (2026)

Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; administrative fee

✓ current as of July 2026

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(1) The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased, the sum paid, the date when the purchaser will be entitled to a deed for real property determined to be vacant and abandoned pursuant to section 77-1837, and the date when the purchaser will be entitled to a deed for any other real property, which certificate shall be signed by the county treasurer in his or her official capacity and shall be presumptive evidence of the regularity of all prior proceedings. The certificate may be provided to the purchaser by hand delivery, mail, or electronic means. Each tax lien shall be shown on a single certificate. The purchaser acquires a perpetual lien of the tax on the real property, and if after the taxes become delinquent he or she subsequently pays any taxes levied on the property, whether levied for any year or years previous or subsequent to such sale, he or she shall have the same lien for them and may add them to the amount paid by him or her in the purchase.

(2) Upon issuance of the certificate, the purchaser shall notify, by personal or residence service, and if unsuccessful, by certified mail service, the property owner of the real property that was sold for taxes at the address listed for such owner in the records of the county assessor. The notice shall (a) state that a certificate has been issued, (b) include a brief description of the property owner's legal rights to redeem the real property, (c) identify the real property by the street address listed in the records of the county assessor, (d) include the total amount of taxes, interest, and costs for which the property was sold and a recitation that interest and fees may accrue, (e) include the purchaser's name, and (f) include a prominent warning that failure to act may result in forfeiture of the property. Upon the issuance of the certificate, an administrative fee of one hundred fifty dollars shall be charged to the property owner. The fee shall be noted by the county treasurer in the record opposite the real property and shall be collected by the county treasurer in case of redemption for the benefit of the holder of the certificate.

(3) Personal or residence service under subsection (2) of this section is not required on certificates purchased by or issued to counties pursuant to sections 77-1809 and 77-1918.

Notes of Decisions

Cited in 10 cases (1 in the last 5 years), 1969–2022 · leading case: Adair Asset Mgmt. v. Terry's Legacy, 875 N.W.2d 421 (Neb. 2016).

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Adair Asset Mgmt. v. Terry's Legacy, 875 N.W.2d 421 (Neb. 2016). · cites it 5× “”10 If the purchaser subsequently pays any taxes levied on the property, “he or she shall have the same lien for them and may add them to the amount paid by him or her in the purchase.”11 Because Adair later paid other taxes levied on the property, it acquired the same lien for…”

Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018). · cites it 2× “Because I believe that the windfall is an unjust result contrary to statute, I respectfully dissent. 1 See Neb.”

Ottaco Acceptance, Inc. v. Huntzinger, 682 N.W.2d 232 (Neb. 2004). · cites it 2× “Neb. Rev. Stat. § 77-1818 (Reissue 2003).”

Cont'l Resources v. Fair, 311 Neb. 184 (Neb. 2022). · cites it 2× “See § 77-1818. To facilitate the sale of the lien, the county treasurer creates a list of all the properties in the county that have delinquent property taxes.”

HBI, L.L.C. v. Barnette, 305 Neb. 457 (Neb. 2020). · cites it 2× “4 If, after 3 years, the property has not been redeemed, there are two methods by which the holder of a tax certificate may acquire a deed to the property: the tax deed method and judicial foreclosure.”

Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018). · cites it 2× “2 This certificate represents a transfer of the state’s lien on the property to the purchaser and describes the property, the amount paid by the purchaser, and the date that the purchaser will be entitled to a deed.”

Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006). · cites it 2× “See §§ 77-1818 and 77-1819. If the property is purchased by the county board, the certificate remains in the custody of the county treasurer, who can assign the certificate to any purchaser willing to pay the amount stated on the face of the certificate (plus interest),…”

United States v. Hughes Ranch, Inc., 33 F. Supp. 2d 1157 (D. Neb. 1999). · cites it 2× “Thereafter, on March 12,1992, pursuant to Nebraska Revised Statutes § 77-1818 (Michie 1995), Clare Coulthard paid the sub *1166 sequent taxes which accrued and became delinquent for the second half of 1990 on the above-described parcels of property.”

Ottaco, Inc. v. McHugh, 640 N.W.2d 662 (Neb. 2002). · cites it 2× “Neb. Rev. Stat. § 77-1818 (Reissue 1996).”

Cnty. of Lincoln v. Evans, 173 N.W.2d 365 (Neb. 1969). · cites it 2× “Section 77-1818, R. R. S. 1943, provides that a tax sale certificate: “* * * shall be signed by the treasurer, in his official capacity, and shall be presumptive evidence of the regularity of all prior proceedings.”

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