No purchaser at any sale for taxes or his or her assignees shall be entitled to a tax deed from the county treasurer for the real property so purchased unless such purchaser or assignee, at least three months before applying for the tax deed, serves or causes to be served a notice that states, after the expiration of at least three months from the date of service of such notice, the tax deed will be applied for.
The notice shall include:
(1) The following statement in sixteen-point type: UNLESS YOU ACT YOU WILL LOSE THIS PROPERTY;
(2) The date when the purchaser purchased the real property sold by the county for taxes;
(3) The description of the real property;
(4) In whose name the real property was assessed;
(5) The amount of taxes represented by the tax sale certificate, the year the taxes were levied or assessed, and a statement that subsequent taxes may have been paid and interest and fees may have accrued as of the date the notice is signed by the purchaser; and
(6) The following statements:
(a) That the issuance of a tax deed is subject to the right of redemption under sections 77-1824 to 77-1830;
(b) The right of redemption requires payment to the county treasurer, for the use of such purchaser, or his or her heirs or assigns, the amount of taxes represented by the tax sale certificate for the year the taxes were levied or assessed and any subsequent taxes paid and interest accrued as of the date payment is made to the county treasurer; and
(c) The right of redemption expires at the close of business on the date of application for the tax deed, and a deed may be applied for after the expiration of three months from the date of service of this notice.
Notes of Decisions
Wisner v. Vandelay Invs., L.L.C., 916 N.W.2d 698 (Neb. 2018).
· cites it 14× “Section 77-1843 provides the statutory prerequisites to defeating title "[i]n all controversies and suits involving the title to real property claimed and held under and by virtue of a deed made substantially by the treasurer in the manner provided by sections 77-1831 to…”
Ottaco Acceptance, Inc. v. Larkin, 733 N.W.2d 539 (Neb. 2007).
· cites it 8× “Pursuant to Neb. Rev. Stat. § 77-1831 (Reissue 2003), in April and May *768 2000, notice was personally served upon Martin Sylvester and Connie Sylvester, the tenants of the property.”
Ottaco Acceptance, Inc. v. Huntzinger, 682 N.W.2d 232 (Neb. 2004).
· cites it 10× “In April 1999, Ottaco sent notices to Huntzinger containing the information required by Neb. Rev. Stat. § 77-1831 (Reissue 2003).”
Adair Holdings v. Johnson, 936 N.W.2d 517 (Neb. 2020).
· cites it 8× “The notice also contained a phrase from a more recent version of § 77-1831, which phrase read: If the property is owner occupied, the right of redemption shall expire at the close of business on the 45th day after the application for tax deed has been made.”
HBI, L.L.C. v. Barnette, 941 N.W.2d 158 (Neb. 2020).
· cites it 14× “§ 77-1831 (Reissue 2009) requiring that the party applying for the tax deed be included. 14. Constitutional Law: Statutes: Presumptions: Proof.”
SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (2014).
· cites it 6× “As to proper notice under the tax deed method, § 77-1832 provides in part: (1) Service of the notice provided by subsection (1) of section 77-1831 shall be made by: (a) Personal or residence service as described in sec- tion 25-505.”
Thomas v. Flynn, 100 N.W.2d 37 (Neb. 1959).
· cites it 4× “The basis on which this relief is asked is that the tax deed to Cotton is void as to Lot K because the notice required by section 77-1831, R. R. S. 1943, which section 77-1832, R.”
Brown v. Glebe, 328 N.W.2d 786 (Neb. 1983).
· cites it 2× “One ground for relief was that the sheriff’s deed issued to Glebe should be set aside due to the fact that she was not served and therefore his deed was void, or, in the alternative, that title be quieted in her favor by foreclosing her tax certificate pursuant to the provisions…”
Kuska v. Kubat, 22 N.W.2d 484 (Neb. 1946).
· cites it 5× “1943, which provides in substance that deeds made by the county treasurer shall be presumptive evidence in all court's, in all suits relating to the rights of purchasers of land thereby conveyed, that the notice of redemption had been served or due publication made as required…”
Ottaco, Inc. v. McHugh, 640 N.W.2d 662 (Neb. 2002).
· cites it 2× “See §§ 77-1831 and 77-1832. Bethany Burgess, an employee of Ottaco whose duties include servicing tax sale certificates and perfecting title, submitted an affidavit to the court.”
Nieveen v. TAX 106, 974 N.W.2d 15 (Neb. 2022).
· cites it 2× “Nearly a year after the issuance of the tax deed to Vintage, Nieveen filed this lawsuit in which she sought to quiet title to the property in her name.”
Neb. Rev. Stat. § 77-1831(1): 1 case
Neb. Rev. Stat. § 77-1831(6): 1 case
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