Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1839 (2026)

Real property taxes; issuance of tax deed by county treasurer; form

✓ current as of July 2026

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The conveyance provided by section 77-1838 shall be substantially in the following form:

Whereas, at a .............. sale of real estate for the nonpayment of taxes, made in the county of ............. on the ......... day of .............. A.D. 20...., the following described real estate situated in such county: (here describe real estate conveyed) was sold to .............. for the delinquent taxes of the year ........ and, Whereas, the same not having been redeemed from such sale, and it appearing that the holder of the certificate of purchase of such real estate has complied with the laws of the State of Nebraska, necessary to entitle .............. to a deed of such real estate, Now, Therefor, I, county treasurer of the county of ............., in consideration of the premises, and by virtue of the statutes of the State of Nebraska in such cases made and provided, do hereby grant and convey unto .............., his or her heirs and assigns, forever, the real estate hereinbefore described, subject, however, to any redemption provided by law.

Given under my hand and official seal this ............ day of .............. A.D. 20.... .

....................... County Treasurer.

State of Nebraska .............. County, ss.

On this .......... day of ............... A.D. 20...., before me a .............. in and for such county, personally appeared the above named .............. treasurer of such county, personally known to me to be the treasurer of such county, at the date of the execution of the foregoing conveyance, and to be the identical person whose name is affixed to, and who executed the conveyance as treasurer of such county, and acknowledged the execution of the same to be his or her voluntary act and deed as treasurer of such county, for the purposes therein expressed.

Witness my hand and official seal the day and year last above written.

..................................................

Notes of Decisions

Cited in 3 cases, 1960–2007 · leading case: Ottaco Acceptance, Inc. v. Larkin, 733 N.W.2d 539 (Neb. 2007).

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Ottaco Acceptance, Inc. v. Larkin, 733 N.W.2d 539 (Neb. 2007). · cites it 7× “(c) Tax Deed’s Failure to Identify Original Purchaser Neb. Rev. Stat. § 77-1839 (Reissue 2003) provides that the conveyance by a tax deed shall be substantially in the form set forth in that statute.”

Podewitz v. Gering Nat'l Bank, 106 N.W.2d 497 (Neb. 1960). · cites it 3× “” See, also, § 77-1839, R. R. S. 1943. Such is now required to be contained in the tax sale certificate when the land is sold for taxes at private sale.”

Cnty. of Lincoln v. Evans, 173 N.W.2d 365 (Neb. 1969). · cites it 2× “Section 77-1839, R. R. S'. 1943, sets out the form of the tax deed and concludes with a statement that it is given under the “hand and official seal” of the county treasurer.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.