§ 77-1838 — Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous owner

Nebraska § 77-1838

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

Text

(1) The deed made by the county treasurer shall be under the official seal of office and acknowledged by the county treasurer before some officer authorized to take the acknowledgment of deeds. When so executed and acknowledged, it shall be recorded in the same manner as other conveyances of real estate. When recorded it shall vest in the grantee and his or her heirs and assigns the title of the property described in the deed, subject to any lien on real estate for special assessments levied by a sanitary and improvement district which special assessments have not been previously offered for sale by the county treasurer.
(2) Within thirty days after recording of the deed, the grantee shall pay the surplus to the previous owner of the property described in the deed. For purposes of this subsection, the surplus shall be calculated as follows:
(a) If the property has been sold since recording of the deed, the surplus shall be equal to the amount received from such sale, minus (i) the amount that would have been needed to redeem such property, (ii) the amount needed to pay all encumbrances on such property, and (iii) an administrative fee of five hundred dollars or reasonable attorney's fees in the event of judicial foreclosure, which may be retained by the grantee to offset the costs incurred in obtaining the deed; or
(b) If the property has not been sold since recording of the deed, the surplus shall be equal to the assessed value of such property as reflected in the records of the county assessor at the time of the application for the tax deed, minus (i) the amount that would have been needed to redeem such property, (ii) the amount needed to pay all encumbrances on such property, and (iii) an administrative fee of five hundred dollars or reasonable attorney's fees in the event of judicial foreclosure, which may be retained by the grantee to offset the costs incurred in obtaining the deed.

Legislative History

Source: Laws 1903, c. 73, § 218, p. 469; R.S.1913, § 6546; C.S.1922, § 6074; C.S.1929, § 77-2026; R.S.1943, § 77-1838; Laws 2015, LB277, § 1; Laws 2023, LB727, § 56; Laws 2025, LB650, § 32. Operative Date: May 7, 2025 Annotations: 1. Formal requirements 2. Miscellaneous 1. Formal requirements Affixing of county treasurer's official seal necessary to validity of tax deed. County of Lincoln v. Evans, 185 Neb. 19, 173 N.W.2d 365 (1969). When the statute under which land is sold for taxes directs an act to be done, such as recording a tax deed, such statute must be strictly, if not literally, complied with. Saffer v. Saffer, 133 Neb. 528, 274 N.W. 479 (1937). Tax deed issued on private sale was void for failure to recite that land was not sold at public sale for want of bidders. Sherlock v. Gillis, 108 Neb. 72, 187 N.W. 812 (1922). Deed need not be witnessed. Sanford v. Scott, 105 Neb. 479, 181 N.W. 148 (1920). If deed is invalid by reason of formal defects, purchaser has lien for amount of taxes paid with interest. Merriam v. Rauen, 23 Neb. 217, 36 N.W. 489 (1888). A tax deed to be valid must have official seal of treasurer attached. Bendexen v. Fenton, 21 Neb. 184, 31 N.W. 685 (1887); Baldwin v. Merriam, 16 Neb. 199, 20 N.W. 250 (1884). A deed which does not recite that sale was had at place designated by statute is invalid. Shelley v. Towle, 16 Neb. 194, 20 N.W. 251 (1884); Haller v. Blaco, 10 Neb. 36, 4 N.W. 362 (1880). A scroll to represent a seal is not sufficient. Sullivan v. Merriam, 16 Neb. 157, 20 N.W. 118 (1884). 2. Miscellaneous Where deed conforms to statute then in force, it is valid on its face within meaning of special statute of limitations. Opp v. Smith, 102 Neb. 152, 166 N.W. 265 (1918). Two distinct tracts may be included in deed. Towle v. Holt, 14 Neb. 221, 15 N.W. 203 (1883).