If the owner of any tax sale certificate fails or neglects to demand a deed thereon or to commence an action for the foreclosure of the same within the time specified in subdivision (1)(b) of section 77-1837 or subdivision (2)(b) of section 77-1902, such tax sale certificate shall cease to be valid or of any force or effect whatever and the real property covered thereby shall be forever released and discharged from the lien of all taxes for which the real property was sold. It is made the duty of each and every county treasurer of the State of Nebraska to enter on the tax sale records of his or her office a cancellation of all tax sales on which the time specified in subdivision (1)(b) of section 77-1837 or subdivision (2)(b) of section 77-1902 has elapsed since date of sale, with date of entry affixed, in language substantially as follows: Canceled by section 77-1856. No county treasurer or bonded abstracter shall be held responsible on his or her bond or otherwise on account of such entry being made in accordance with this section. All real property covered by tax sales that comes within the provisions of sections 77-1801 to 77-1860 shall from the time of this entry be considered to stand of record as though no tax sale had ever been made.
Notes of Decisions
Cnty. of Sherman v. Evans, 564 N.W.2d 256 (Neb. 1997).
· cites it 20× “Pursuant to Neb.Rev.Stat. § 77-1856 (Reissue 1990): If the owner of any tax sale certificate shall fail or neglect .”
Cnty. of Seward v. Andelt, 559 N.W.2d 465 (Neb. 1997).
· cites it 3× “This is not what the Legislature envisioned, as evidenced by Neb. Rev. Stat. § 77-1856 (Reissue 1996), which provides in part: If the owner of any tax sale certificate fails or neglects to demand a deed thereon or to commence an action for the foreclosure of the same within the…”
Fairley v. Kemper, 118 N.W.2d 754 (Neb. 1962).
· cites it 10× “The district court in the judgment in partition, rendered after a trial of the issues, found that Clouatre had no lien on the premises by reason of his tax sale certificate because he had failed to comply with section 77-1856, R. R. S. 1943, and more than 5 years had passed…”
Ottaco, Inc. v. McHugh, 640 N.W.2d 662 (Neb. 2002).
· cites it 8× “The other, statute at issue is Neb. Rev. Stat. § 77-1856 (Reissue 1996).”
Wisner v. Vandelay Investments, 300 Neb. 825 (Neb. 2018).
“11 § 77-1856. - 832 - Nebraska Supreme Court A dvance Sheets 300 Nebraska R eports WISNER v.”
Neun v. Ewing, 290 Neb. 963 (Neb. 2015).
“See, also, § 77-1856. Similarly, under § 77-1902, the holder can bring an action to judicially foreclose upon a tax lien only “within six months after the expiration of three years from the date of sale.”
Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006).
“See § 77-1856. But that procedure was not followed in these cases.”
United States v. Hughes Ranch, Inc., 33 F. Supp. 2d 1157 (D. Neb. 1999).
· cites it 2× “” Neb.Rev.Stat. § 77-1856 (Michie 1995). Further, it is true that Coulthard first asserted his claim as required by our pleading rules in an answer, counterclaim and crossclaim filed on June 29, 1994.”
In Re Palensky, 228 B.R. 709 (Bankr. D. Neb. 1998).
· cites it 2× “Section 77-1856 provides that if the owner of a tax certificate fails to commence an action to foreclose the tax certificate within the time specified in the Nebraska statutes, the tax certificate shall cease to be valid or of any force and effect; and the real estate covered by…”
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