§ 77-1917 — Foreclosure proceedings; redemption; subsequent taxes paid; conditions

Nebraska § 77-1917

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

Text

(1) Any person entitled to redeem real property may do so at any time prior to the institution of foreclosure proceedings by paying the county treasurer for the use of such holder of a tax sale certificate or his or her heirs or assigns the sum mentioned in his or her certificate, with interest thereon at the rate specified in section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, from the date of purchase to the date of redemption, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to the sale, and interest thereon at the same rate from the date of such payment to the date of redemption.
(2) Any person entitled to redeem real property may do so at any time after the decree of foreclosure and before the final confirmation of the sale by paying to the clerk of the district court the amount found due against the property, with interest and costs to the date of redemption and, in addition thereto, when the real property has been sold at sheriff's sale to a purchaser other than the plaintiff, any subsequent taxes paid by such purchaser, as shown by tax receipts filed by such purchaser with the clerk of the district court, with interest at the rate specified in section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, from the date or dates of payment of such taxes, and also interest on the purchase price at the same rate, for the use of the purchaser, from the date of sale to the date of redemption. During the pendency of a foreclosure action any person entitled to redeem any lot or parcel may do so by paying to the court the amount due with interest and costs, including attorney's fees, provided for in section 77-1909 , if requested in the foreclosure complaint. Within thirty days after receipt of payment of all amounts due, the holder of the tax sale certificate shall dismiss its claim in the foreclosure proceeding with respect to any redeemed tax sale certificate. The holder of the tax sale certificate shall be required to provide the county treasurer with written notice that a foreclosure suit has been instituted and provide the county treasurer with an affidavit setting forth the costs incurred in the foreclosure action and indicating whether attorney's fees were requested in the foreclosure complaint.
(3) The person redeeming any lot or parcel shall be required to provide the county treasurer with an appropriate receipt evidencing the payment to the court of the amount due with interest and costs and the holder of the tax sale certificate shall file with the county treasurer notice of its dismissal of the claim in the foreclosure proceeding.

Legislative History

Source: Laws 1943, c. 176, § 17, p. 619; R.S.1943, § 77-1917; Laws 1945, c. 194, § 1, p. 597; Laws 1971, LB 743, § 1; Laws 1979, LB 84, § 5; Laws 1981, LB 167, § 47; Laws 1992, LB 1063, § 178; Laws 1992, Second Spec. Sess., LB 1, § 151; Laws 1997, LB 486, § 1; Laws 2002, LB 876, § 85; Laws 2008, LB893, § 3. Cross References: For redemption from foreclosure generally, see section 25-1530. Annotations: Section 77-1902 requires an individual to act pursuant to this section in order to redeem property during the pendency of a foreclosure action. Neun v. Ewing, 290 Neb. 963, 863 N.W.2d 187 (2015). County may not proceed in foreclosure action under this statute. County of Polk v. Wombacher, 229 Neb. 239, 426 N.W.2d 266 (1988).