Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1833 (2026)

Real property taxes; issuance of treasurer's tax deed; proof of service

✓ current as of July 2026
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The service of notice provided by section 77-1832 shall be proved by affidavit. The purchaser or assignee shall also affirm in the affidavit that a title search was conducted by a registered abstracter to determine those persons entitled to notice pursuant to such section. If personal or residence service is used, the receipt or returns provided by the person authorized in subsection (2) of section 77-1832 to carry out such service shall be filed with and accompany the affidavit. If certified mail or designated delivery service is used, the certified mail return receipt or a copy of the signed delivery receipt shall be filed with and accompany the affidavit. The affidavit, a copy of the notice, and a copy of such title search shall be filed with the application for the tax deed pursuant to section 77-1837.

Notes of Decisions
Cited in 3 cases, 2014–2018 · leading case: Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018).
Wisner v. Vandelay Invs., L.L.C., 300 Neb. 825 (Neb. 2018). “Vandelay submitted this into evidence along with an affidavit of its efforts to comply with § 77-1832, as required by § 77-1833 (Cum. Supp. 2012). This constituted complete compliance with the requirements of § 77-1832, and because Gladys was not able to be served in this…”
SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (Neb. 2014). “At the time Tristar applied for the tax deeds, affidavits of service of notice were provided to the Douglas County treasurer pursuant to § 77-1833, as was proof of publication pursuant to § 77-1835.”
Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018). “Vandelay submitted this into evidence along with an affidavit of its efforts to comply with § 77-1832, as required by § 77-1833 (Cum. Supp. 2012). This constituted complete compliance with the requirements of § 77-1832, and because Gladys was not able to be served in this…”
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