Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1822 (2026)

Real property taxes; certificate of purchase; assignable; fee

✓ current as of July 2026

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The certificate of purchase shall be assignable by endorsement, and an assignment thereof shall vest in the assignee, or his or her legal representatives, all the right and title of the original purchaser. The statement in the treasurer's deed of the fact of the assignment shall be presumptive evidence thereof. An assignment shall be recorded by the county treasurer who shall collect a reassignment fee of twenty dollars and issue a new certificate to the assignee. The fee is not refundable upon redemption.

Notes of Decisions

Cited in 5 cases, 1949–2018 · leading case: Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018).

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Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018). “4 § 77-1822. 5 §§ 77-1824 and 77-1830. 6 § 77-1837.”

Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018). “10 If the certificate holder waits longer than 3 years 6 months from the sale to apply for a tax deed, the certificate ceases to be valid and the lien of taxes for which the property was sold is discharged.”

Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006). “See § 77-1822. The owner of the property can redeem the property before delivery of a deed by paying the treasurer the amount shown on the certificate, and all subsequent taxes, along with the interest specified by Neb.”

Sec. Inv. Co. v. Golz, 36 N.W.2d 862 (Neb. 1949). · cites it 2× “In furtherance of its contention The Security Investment Company directs attention to section 77-1822, R. S. 1943, which provides in part that certificate of purchase shall be assignable by endorsement, and an assignment *180 thereof shall vest in the assignee all the right and…”

Bish v. Fletcher, 366 N.W.2d 778 (Neb. 1985). · cites it 2× “Neb. Rev. Stat. § 77-1822 (Reissue 1981).”

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