Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1834 (2026)

Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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If any person or encumbrancer who is entitled to notice under subsection (1) of section 77-1832 cannot, upon diligent inquiry, be found, the purchaser or his or her assignee shall publish the notice in a newspaper of general circulation in the county which has been designated by the county board in the year publication is required under this section.

Notes of Decisions
Cited in 8 cases, 1946–2020 · leading case: Wisner v. Vandelay Invs., L.L.C., 916 N.W.2d 698 (Neb. 2018).
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Wisner v. Vandelay Invs., L.L.C., 916 N.W.2d 698 (Neb. 2018). · cites it 23× “ASSIGNMENTS OF ERROR Vandelay assigns, reordered and restated, that the Court of Appeals erred in (1) not determining Robin lacks standing to challenge the tax deed, under § 77-1844 ; (2) interpreting § 77-1834 not to permit service by publication in this case; (3) not…”
Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018). · cites it 31× “The word “found” in Neb. Rev. Stat. § 77-1834 (Cum. Supp. 2016) means “able to be served.”
HBI, L.L.C. v. Barnette, 941 N.W.2d 158 (Neb. 2020). · cites it 16× “§ 77-1834 (Reissue 2009) permits the purchaser or his or her assignee to publish the notice in some newspaper published in the county and having a general circulation in the county or, if no newspaper is printed in the county, then in a newspaper published in Nebraska nearest to…”
SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (2014). “” Tristar also published the notices, pursuant to § 77-1834. On various dates in July to August of 2012, Tristar applied for the tax deeds to the Properties, pursuant to § 77-1831 et seq.”
Thomas v. Flynn, 100 N.W.2d 37 (Neb. 1959). · cites it 2× “Cotton, as to what he saw and found out when he examined the property shortly before making an affidavit in Cotton’s behalf upon the basis of which notice, as provided for by section 77-1834, R. R. S. 1943, was published in The Daily Record of Omaha.”
Kuska v. Kubat, 22 N.W.2d 484 (Neb. 1946). · cites it 2× “Subsequently in conformity with section 77-1834, R. S. *143 1943, defendant caused to be published two separate notices that he would apply for a treasurer’s deed.”
Wisner v. Vandelay Investments, No. A-16-451, 2017 WL 2399492 (Neb. Ct. App. May 30, 2017). · cites it 4× “ASSIGNMENTS OF ERROR The appellant contends the district court erred in (1) finding that Vandelay had complied with the requirements of Nebraska statutes relating to Treasurer’s Tax Deeds, specifically with regard to the issues of proper notice and publication under Neb. Rev.…”
Vandelay Investments v. Brennan, No. A-15-269 (Neb. Ct. App. Mar. 8, 2016). · cites it 3× “” Also on that date, Neb. Rev. Stat. § 77-1834 (Reissue 2009) provided, in pertinent part, that “[i]f the person in whose name the title to the real property appears of record .”
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