Nebraska § 77-1830 Real property
taxes; redemption from sale; part interest in land; how made

Nebraska Statutes

§ 77-1830 — Real property taxes; redemption from sale; part interest in land; how made

Nebraska § 77-1830

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1830 (Real property taxes; redemption from sale; part interest in land; how made) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-1830 (2026).

Text

Any person claiming an undivided part of any real property
sold for taxes may redeem the property on paying such proportion of the purchase
money, interest, costs, and subsequent taxes as he or she claims of the real
property sold. The owner or occupant of a divided part of any real property
sold for taxes or any person having a lien thereon or interest therein may
redeem the property by paying the taxes separately assessed against such divided
part, together with interest, costs, and subsequent taxes. If no taxes have
been separately assessed against such divided part, then it shall be the duty
of the county assessor, upon demand of the owner or lienholder or upon the
demand of the county treasurer, to assess the divided part and to certify
the assessment to the county treasurer. The owne

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Any person claiming an undivided part of any real property
sold for taxes may redeem the property on paying such proportion of the purchase
money, interest, costs, and subsequent taxes as he or she claims of the real
property sold. The owner or occupant of a divided part of any real property
sold for taxes or any person having a lien thereon or interest therein may
redeem the property by paying the taxes separately assessed against such divided
part, together with interest, costs, and subsequent taxes. If no taxes have
been separately assessed against such divided part, then it shall be the duty
of the county assessor, upon demand of the owner or lienholder or upon the
demand of the county treasurer, to assess the divided part and to certify
the assessment to the county treasurer. The owner or lienholder of the divided
part may thereupon redeem the divided part upon the payment to the county treasurer of such sum
so assessed, together with interest thereon, costs, and subsequent taxes.
The county treasurer
shall make a proper entry of such partial redemption in his or her record, and no deed thereafter given shall convey
a greater interest than that remaining unredeemed.

Legislative History

Source: Laws 1903, c. 73, § 213, p. 466; R.S.1913, § 6541; C.S.1922, § 6069; Laws 1925, c. 168, § 2, p. 442; C.S.1929, § 77-2021; Laws 1937, c. 167, § 29, p. 659; Laws 1939, c. 98, § 29, p. 446; Laws 1941, c. 157, § 29, p. 629; C.S.Supp.,1941, § 77-2021; R.S.1943, § 77-1830; Laws 1992, LB 1063, § 156; Laws 1992, Second Spec. Sess., LB 1, § 129; Laws 2013, LB341, § 11. Annotations: Payments made to county treasurer to redeem special assessment can only apply to such as are shown by the county treasurer's books to be subject to redemption, and county treasurer has no authority to apportion special assessments as between properties. Village of Winside v. Brune, 133 Neb. 80, 274 N.W. 212 (1937).