§ 77-1824 — Real property taxes; redemption from sale; when and how made

Nebraska § 77-1824

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

The owner or occupant of any real property sold for taxes or any person having a lien thereupon or interest therein may redeem the same. The right of redemption expires when the purchaser files an application for tax deed with the county treasurer. A redemption shall not be accepted by the county treasurer, or considered valid, unless received prior to the close of business on the day the application for the tax deed is received by the county treasurer. Redemption shall be accomplished by paying the county treasurer for the use of such purchaser or his or her heirs or assigns the sum mentioned in his or her certificate, with interest thereon at the rate specified in section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, from the date of purchase to date of redemption, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to the sale, and interest thereon at the same rate from date of such payment to date of redemption. The amount due for redemption shall include the issuance fee charged pursuant to section 77-1823 and the administrative fee charged pursuant to subsection (2) of section 77-1818 .

Legislative History

Source: Laws 1903, c. 73, § 212, p. 466; Laws 1905, c. 114, § 1, p. 518; R.S.1913, § 6540; C.S.1922, § 6068; Laws 1923, c. 105, § 1, p. 261; Laws 1925, c. 168, § 1, p. 441; C.S.1929, § 77-2020; Laws 1933, c. 136, § 8, p. 520; Laws 1937, c. 167, § 28, p. 658; Laws 1939, c. 98, § 28, p. 445; Laws 1941, c. 157, § 28, p. 629; C.S.Supp.,1941, § 77-2020; R.S.1943, § 77-1824; Laws 1969, c. 646, § 3, p. 2564; Laws 1979, LB 84, § 3; Laws 1981, LB 167, § 45; Laws 1992, LB 1063, § 152; Laws 1992, Second Spec. Sess., LB 1, § 125; Laws 2012, LB370, § 1; Laws 2013, LB341, § 8; Laws 2023, LB727, § 54. Annotations: 1. Right of redemption 2. Interest 3. Miscellaneous 1. Right of redemption A property owner may redeem a property sold at a tax sale with payment of the amount noted on the tax certificate, other taxes subsequently paid, and interest. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). A tax deed holder's misstatement of the time available for the redemption provided in a notice rendered the tax deed invalid, regardless of whether the record owner relied on the misstatement. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020). Once the holder of the tax sale certificate has filed a judicial foreclosure action, this section cannot be used to redeem the property. Neun v. Ewing, 290 Neb. 963, 863 N.W.2d 187 (2015). Redemption before delivery of the tax deed inures to benefit of one having legal or equitable title to the property redeemed. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983). Owner or occupant may redeem from tax sale prior to issuance of valid tax deed. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959). Private holder of tax sale certificate, other than minor or incompetent, must bring action to foreclose certificate within five years from its date. Gibson v. Peterson, 118 Neb. 218, 224 N.W. 272 (1929). Dower interest of wife gives her right to redeem before as well as after death of husband. Henze v. Mitchell, 93 Neb. 278, 140 N.W. 149 (1913). When last day of period for redemption falls on Sunday, owners right of redemption extends over all next day. Counselman v. Samuels, 93 Neb. 168, 139 N.W. 862 (1913). When decree of foreclosure is void for want of service, owner of fee should be allowed to redeem. Clarence v. Cunningham, 86 Neb. 434, 125 N.W. 597 (1910). Right of redemption given by Constitution applies to judicial as well as administrative sales. Butler v. Libe, 81 Neb. 740, 116 N.W. 663 (1908). A tender to tax purchaser of less sum than is due will not discharge his lien. Sanford v. Moore, 58 Neb. 654, 79 N.W. 548 (1899). Failure to pay printer's fees will not avoid redemption. State ex rel. Nelson v. Harper, 26 Neb. 761, 42 N.W. 764 (1889). Where purchaser received large portion of taxes paid, from owner of land, for redemption, owner is entitled to redeem. Taylor v. Courtnay, 15 Neb. 190, 16 N.W. 842 (1883). 2. Interest Owner of tax sale certificate issued prior to 1933 is entitled to interest at twelve percent per annum on amount due at time of decree, and decree draws interest at same rate. McDonald v. Masonic Temple Craft, 133 Neb. 589, 276 N.W. 176 (1937). Purchaser of land, not subject to assessment at time taxes purchased were assessed, is entitled to same rate of interest as though land rightfully sold. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925). 3. Miscellaneous If a property sold at a tax sale has not been redeemed after 3 years, there are two methods by which the holder of a tax certificate may acquire a deed to the property: the tax deed method and judicial foreclosure. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). Section is not applicable to judicial sales for taxes. Wood v. Speck, 78 Neb. 435, 110 N.W. 1001 (1907). One having no title or interest in land redeeming same from sale, requires no claim against owner, or lien against land. McKenzie v. Beaumont, 70 Neb. 179, 97 N.W. 225 (1903). Tax sales and lien, mentioned in section, have reference only to valid sales and liens. Adams v. Osgood, 42 Neb. 450, 60 N.W. 869 (1894). Treasurer is required to hold redemption money subject to order of owner of certificate. Mandamus will lie to compel payment. State ex rel. Merrill v. Snyder, 34 Neb. 345, 51 N.W. 827 (1892). County board has no control over money collected by treasurer on redemption of lands, and treasurer alone is liable therefor. State ex rel. Myers v. Richardson County, 11 Neb. 403, 9 N.W. 550 (1881).