§ 77-1856 — Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales

Nebraska § 77-1856

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

Text

If the owner of any tax sale certificate fails or neglects to demand a deed thereon or to commence an action for the foreclosure of the same within the time specified in subdivision (1)(b) of section 77-1837 or subdivision (2)(b) of section 77-1902 , such tax sale certificate shall cease to be valid or of any force or effect whatever and the real property covered thereby shall be forever released and discharged from the lien of all taxes for which the real property was sold. It is made the duty of each and every county treasurer of the State of Nebraska to enter on the tax sale records of his or her office a cancellation of all tax sales on which the time specified in subdivision (1)(b) of section 77-1837 or subdivision (2)(b) of section 77-1902 has elapsed since date of sale, with date of entry affixed, in language substantially as follows: Canceled by section 77-1856 . No county treasurer or bonded abstracter shall be held responsible on his or her bond or otherwise on account of such entry being made in accordance with this section. All real property covered by tax sales that comes within the provisions of sections 77-1801 to 77-1860 shall from the time of this entry be considered to stand of record as though no tax sale had ever been made.

Legislative History

Source: Laws 1903, c. 73, § 241, p. 478; R.S.1913, § 6569; Laws 1915, c. 112, § 1, p. 261; C.S.1922, § 6097; C.S.1929, § 77-2049; R.S.1943, § 77-1856; Laws 1977, LB 6, § 1; Laws 1992, LB 1063, § 167; Laws 1992, Second Spec. Sess., LB 1, § 140; Laws 2025, LB650, § 33. Operative Date: May 7, 2025 Annotations: 1. Limitation of action 2. Miscellaneous 1. Limitation of action Action to foreclose tax lien may be instituted within five years by filing of cross-petition in partition suit. Fairley v. Kemper, 174 Neb. 565, 118 N.W.2d 754 (1962). Action to foreclose a tax sale certificate, except as to minors and incompetents, must be brought within five years from the date of the tax sale certificate. Gibson v. Dawes County, 129 Neb. 706, 262 N.W. 671 (1935). Where foreclosure was instituted within five years of date of tax sale certificate, action was not barred. Jones v. Gibson, 119 Neb. 574, 230 N.W. 249 (1930). 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). Limitation does not relate to remedy merely, but to cause of action. Foree v. Stubbs, 41 Neb. 271, 59 N.W. 798 (1894). 2. Miscellaneous This section does not apply to recovery from county of money paid for void taxes. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942). Liability of county to holder of tax sale certificate for refund upon taxes illegally assessed is measured solely by statute relating thereto, and, if the action is barred on its face by statute of limitations, demurrer to petition will be sustained. Kennedy v. Dawes County, 130 Neb. 227, 264 N.W. 452 (1936). Where tax sale certificate has been held valid and decree of foreclosure entered thereon, tax purchaser is not entitled to refund from county in any amount. Speidel v. Scotts Bluff County, 125 Neb. 431, 250 N.W. 555 (1933). Where right of action on certificate has lapsed, it carries with it all right to recover for subsequent taxes. Battelle v. Douglas County, 65 Neb. 329, 91 N.W. 412 (1902). Statute operates not merely to defeat the remedy, but limits the duration of lien itself. Carson v. Broady, 56 Neb. 648, 77 N.W. 80 (1898). Statute is not a bar to recovery of taxes under provisions of occupying claimant's act. Lothrop v. Michaelson, 44 Neb. 633, 63 N.W. 28 (1895).