77-1843. Real property taxes; treasurer's tax deed; proof required to defeat tax title.
In all controversies and suits involving the title to real property claimed and held under and by virtue of a deed made substantially by the treasurer in the manner provided by sections 77-1831 to 77-1842, the person claiming the title adverse to the title conveyed by such deed shall be required to prove, in order to defeat the title, either (1) that the real property was not subject to taxation for the years or year named in the deed; (2) that the taxes had been paid before the sale; (3) that the property has been redeemed from the sale according to the provisions of sections 77-1201 to 77-1219, 77-1229 to 77-1236, 77-1301 to 77-1318.01, 77-1501 to 77-1514, 77-1601 to 77-1618, 77-1701 to 77-1710, 77-1716 to 77-1738, 77-1740 to 77-1767, and 77-1801 to 77-1855, and that such redemption was had or made for the use and benefit of persons having the right of redemption under the laws of this state; or (4) that there had been an entire omission to list or assess the property, or to levy the taxes, or to sell the property.
Source
Annotations
Even if title under a tax deed is void or voidable, the conditions precedent set forth in this section and section 77-1844 must be met in order to first question and then defeat title. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007).
Proof of redemption before delivery of the tax deed defeats any title conveyed by the tax deed. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983).
Nothing in this section changes the general rule that the purchase or extinguishment of an outstanding title, interest, or claim by one cotenant inures to the benefit of the other cotenants. O'Toole v. Yunghans, 211 Neb. 852, 320 N.W.2d 768 (1982).
Tax deed to former tenant cannot be avoided because tenant owed owner for rent which accrued during tenancy. Manning v. Oakes, 80 Neb. 471, 114 N.W. 604 (1908).
Tax deed is sufficient color of title, when coupled with possession, to put statute of limitations in operation. Craven v. Craven, 68 Neb. 459, 94 N.W. 604 (1903).
Possession under tax deed is adverse to possession of prior occupant. Maxwell v. Higgins, 38 Neb. 671, 57 N.W. 388 (1894).
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.