§ 77-1837 — Real property taxes; issuance of treasurer's tax deed; when; proceed by foreclosure; when; vacant and abandoned real estate

Nebraska § 77-1837

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

Text

(1) The purchaser of real estate sold for taxes or his or her assignee may apply to the county treasurer for a tax deed for the real estate described in such purchaser's or assignee's tax sale certificate if such real estate has not been redeemed and if the requirements of subsection (3) of this section have been met. Such purchaser or assignee shall apply within whichever of the following two timeframes is applicable:
(a) For real estate determined to be vacant and abandoned pursuant to subsection (5) of this section, the purchaser or assignee shall apply at any time within nine months after the expiration of two years after the date of sale of the real estate for taxes or special assessments; or
(b) For any other real estate, the purchaser or assignee shall apply at any time within nine months after the expiration of three years after the date of sale of the real estate for taxes or special assessments.
(2) The county treasurer shall execute and deliver a deed of conveyance for the real estate described in the tax sale certificate if he or she has received the following:
(a) The tax sale certificate;
(b) The issuance fee for the tax deed as required under section 77-1823 ;
(c) For any notice provided pursuant to section 77-1832 , the affidavit proving service of notice, the copy of the notice, and the copy of the title search required under section 77-1833 ;
(d) For any notice provided by publication pursuant to section 77-1834 , the affidavit of the publisher, manager, or other employee of the newspaper, the copy of the notice, the affidavit of the purchaser or assignee, and the copy of the title search required under section 77-1835 ;
(e) An affidavit of the purchaser or his or her assignee that the value of the property complies with subsection (3) of this section; and
(f) For any real estate determined to be vacant and abandoned pursuant to subsection (5) of this section, the affidavit of the purchaser or assignee affirming that the real estate is vacant and abandoned.
(3) The purchaser or his or her assignee may apply for a tax deed under this section if one hundred ten percent of the assessed value of the real estate described in the tax sale certificate as reflected in the records of the county assessor at the time of the application for the tax deed, less the amount that would be needed to redeem such real estate, is twenty-five thousand dollars or less. If such requirement is not met, the purchaser or his or her assignee shall foreclose the lien represented by the tax sale certificate pursuant to section 77-1902 .
(4) The failure of the county treasurer to issue the deed of conveyance if requested within the applicable timeframe provided in subsection (1) of this section shall not impair the validity of such deed if there has otherwise been compliance with sections 77-1801 to 77-1863 .
(5)(a) For purposes of this section, real estate may be considered vacant and abandoned if:
(i) The purchaser or assignee in question is a land bank as defined in section 18-3403 ; and
(ii) Such property substantially meets more than two of the following criteria:
(A) The property is not occupied by the owner or any lessee or licensee of the owner;
(B) Utility service to the property, including, but not limited to, gas, electric, or water service, has been disconnected or delinquent for over one year;
(C) A building on the property has been deemed unfit for human habitation, occupancy, or use by local housing officials;
(D) A building on the property is open and unprotected and in reasonable danger of significant damage resulting from exposure to the elements or vandalism;
(E) A building on the property is unsecure due to multiple windows and doors being boarded up or closed off, smashed through, broken off or unhinged, or continuously unlocked;
(F) The property has been stripped of copper or other materials or interior fixtures to the property have been removed;
(G) There have not been any recent efforts made to restore the property to productive use;
(H) There is a presence of vermin, uncut vegetation, or debris accumulation on the property;
(I) There have been past actions by the applicable municipality or county to maintain the grounds or a building on the property;
(J) The property has been out of compliance with orders of local housing officials; or
(K) Any other condition or circumstance reasonably indicating that the property is vacant and abandoned.
(b) The purchaser or assignee shall determine whether or not real estate is vacant and abandoned two years after the date of the sale of such real estate for taxes or special assessments.
(c) If the real estate is registered as vacant and abandoned pursuant to a vacant property registration ordinance adopted by a municipality, it shall be conclusive proof that such real estate is vacant and abandoned. If the real estate is not registered as vacant and abandoned pursuant to such an ordinance, the purchaser or assignee shall not be obligated to proceed under subdivision (1)(a) of this section, but may instead choose to proceed under subdivision (1)(b) of this section, and no tax deed subsequently issued to such purchaser or assignee shall be deemed invalid due to noncompliance with subdivision (1)(a) of this section. No action taken by a purchaser or assignee under subdivision (1)(a) of this section shall prohibit a subsequent action under subdivision (1)(b) of this section on the same real estate should it be determined that such real estate is not vacant and abandoned.
(d) If the purchaser or assignee determines real estate to be vacant and abandoned pursuant to this subsection, the purchaser or assignee shall submit an affidavit to the county treasurer affirming that the real estate is vacant and abandoned.

Legislative History

Source: Laws 1903, c. 73, § 217, p. 468; R.S.1913, § 6545; C.S.1922, § 6073; C.S.1929, § 77-2025; R.S.1943, § 77-1837; Laws 1975, LB 78, § 1; Laws 1987, LB 215, § 2; Laws 2001, LB 118, § 1; Laws 2012, LB370, § 9; Laws 2013, LB341, § 16; Laws 2019, LB463, § 7; Laws 2023, LB727, § 55; Laws 2025, LB650, § 31. Operative Date: May 7, 2025 Annotations: 1. Requirements for tax deed 2. Miscellaneous 1. Requirements for tax deed Where the original tax certificate is in the possession of the treasurer, the holder of the certificate is not obligated to undertake the formalistic procedure of requesting the return of the original tax certificate only to "present" the tax certificate back to the treasurer. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007). This section sets out the period during which a purchaser of a tax sale certificate may exercise his or her right to request a treasurer's tax deed. Before executing and delivering a treasurer's tax deed, this section requires the county treasurer to determine that the property has not been redeemed and that the purchaser has fulfilled all of the statutory requisites under Chapter 77, article 18. In addition, the purchaser must present a valid sale certificate and make a request for a deed within the request period. If the county treasurer determines that these requisites have been satisfied, then he or she must execute and deliver the deed, but this authority is not limited to the 6-month request period. Ottaco, Inc. v. McHugh, 263 Neb. 489, 640 N.W.2d 662 (2002). Personal notice is required in all cases where tax deed is sought, but is not required in sales under tax foreclosures. Connely v. Hesselberth, 132 Neb. 886, 273 N.W. 821 (1937). Tax deed issued more than five years after date of certificate is invalid. Fuller v. County of Colfax, 33 Neb. 716, 50 N.W. 1044 (1892). Production of certificate is a condition precedent to execution of deed. Thompson v. Merriam, 15 Neb. 498, 20 N.W. 24 (1884). Tax deed issued on last day for redemption is void. McGavock v. Pollack, 13 Neb. 535, 14 N.W. 659 (1882). A valid assessment and levy and sale for taxes are essential to the validity of tax deed. State ex rel. Merriam v. Patterson, 11 Neb. 266, 9 N.W. 82 (1881). 2. Miscellaneous Under this section, a tax deed acts to convey property to the purchaser of a tax sale certificate or his or her assignee and may be issued by the county treasurer after proper notice is provided. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). Treasurer tax deeds issued to a holder of tax certificates on five parcels of real estate passed title to the certificate holder free and clear of all previous liens and encumbrances, including the special assessment liens of a sanitary improvement district. SID No. 424 v. Tristar Mgmt., 288 Neb. 425, 850 N.W.2d 745 (2014). The time for redeeming property from a tax sale expires after three years plus ninety days from the date of the original sale. Bish v. Fletcher, 219 Neb. 863, 366 N.W.2d 778 (1985). Private holder of tax sale certificate must bring action to foreclose certificate within five years from its date. Gibson v. Peterson, 118 Neb. 218, 224 N.W. 272 (1929). The force of a tax deed and validity of sale are tested by revenue law in force at time of sale. Baldwin v. Merriam, 16 Neb. 199, 20 N.W. 250 (1884). A treasurer's tax deed, issued pursuant to this section and in compliance with sections 77-1801 to 77-1863, passes title free and clear of all previous liens and encumbrances. Knosp v. Shafer Properties, 19 Neb. App. 809, 820 N.W.2d 68 (2012).