§ 77-1834 — Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication

Nebraska § 77-1834

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

Text

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.

Legislative History

Source: Laws 1903, c. 73, § 215, p. 467; R.S.1913, § 6543; C.S.1922, § 6071; C.S.1929, § 77-2023; R.S.1943, § 77-1834; Laws 1992, LB 1063, § 160; Laws 1992, Second Spec. Sess., LB 1, § 133; Laws 2003, LB 319, § 3; Laws 2008, LB893, § 1; Laws 2012, LB370, § 7; Laws 2019, LB463, § 5. Annotations: 1. Notice 2. Miscellaneous 1. Notice A strict compliance by the tax sale purchaser with the statutes, not only as to the service of the notice, but also as to the proof of such service, must be reflected by the record before the county treasurer is clothed with authority to issue a tax deed. Castillo v. Libert Land Holdings 4, 316 Neb. 287, 4 N.W.3d 377 (2024). Under sections 77-1831 and 77-1832 and this section, the Legislature intended that notice of intent to apply for a treasurer's tax deed be given by personal or residence service both upon a person in actual possession or occupancy of the real property and upon the person in whose name the title to the real property appears of record who can be found in this state. Castillo v. Libert Land Holdings 4, 316 Neb. 287, 4 N.W.3d 377 (2024). In contrast to section 25-520.01, this section does not require that the published notice be mailed to all parties having a direct legal interest in the action when the party's name and address are known. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). Notice by publication is permitted under this section upon proof of compliance with section 77-1832 if the record owner lives at the address where the property tax statement was mailed. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). This section only authorizes service by publication in the county where the property at issue is located. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). Disputed question of fact was raised as to occupancy of premises upon which notice could be given under this section. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959). Notice published is sufficient if it imparts all of the information which the holder of tax sale certificate is required to disclose. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946). Publication of notice is not required unless there is no person in actual occupancy of land, and the person in whose name the title to the land appears cannot, upon diligent inquiry, be found in county. Sanford v. Scott, 105 Neb. 479, 181 N.W. 148 (1920). Giving of notice is not essential when purchaser proceeds in equity to foreclose lien. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901). 2. Miscellaneous Provisions are mandatory, and are strictly construed. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926). Owner, in order to redeem from void tax deed, must pay the taxes, interest, penalties and costs, and also value of permanent improvements placed on land. Herman v. Barth, 85 Neb. 722, 124 N.W. 135 (1910); Humphrey v. Hays, 85 Neb. 239, 122 N.W. 987 (1909).