Nebraska State Constitution Article VIII-3
- Nebraska State Constitution
Redemption from sales of real estate for taxes.
The right of redemption from all sales of real estate, for the non-payment of taxes or special assessments of any character whatever, shall exist in favor of owners and persons interested in such real estate, for a period of not less than two years from such sales thereof. Provided, that occupants shall in all cases be served with personal notice before the time of redemption expires.
- Neb. Const. art. IX, sec. 3 (1875);
- Transferred by Constitutional Convention, 1919-1920, art. VIII, sec. 3.
1. Right of redemption
2. Personal notice
1. Right of redemption
This provision is self-executing. County of Lancaster v. Schwarz, 153 Neb. 472, 45 N.W.2d 432 (1950).
This section is self-executing. No statute or decree is necessary to enforce it, or place it in operation. County of Douglas v. Christensen, 144 Neb. 899, 15 N.W.2d 53 (1944).
Owner of realty sold under decree foreclosing valid tax sale certificate, where foreclosure was commenced more than two years subsequent to issuance of tax sale certificate, is barred from the right of redemption on confirmation of judicial sale. Phelps County v. City of Holdrege, 133 Neb. 139, 274 N.W. 483 (1937).
Payment made to redeem to the county treasurer by the owner acts only in favor of the real estate and special assessments as shown by the county treasurer's books to be subject to redemption. Village of Winside v. Brune, 133 Neb. 80, 274 N.W. 212 (1937).
In a tax foreclosure proceeding by a county to recover delinquent taxes on land without making purchaser at a prior administrative sale a party, the purchaser at the foreclosure sale buys subject to the right of one having a valid lien upon the premises to redeem from such sale, and the one claiming a lien cannot be barred without a hearing. Smith v. Potter, 92 Neb. 39, 137 N.W. 854 (1912).
Two year period of redemption commences to run from confirmation of sale under decree, where foreclosure of lien was instituted prior to administrative sale. Bundy v. Wills, 88 Neb. 554, 130 N.W. 273 (1911).
The two years in which to redeem begins to run at date of sale under decree. Parsons v. Prudential Real Estate Co., 86 Neb. 271, 125 N.W. 521 (1910).
Right of redemption is secured not only to the owner but to any person interested in the land. Douglas v. Hayes County, 82 Neb. 577, 118 N.W. 114 (1908).
Redemption applies to judicial as well as administrative sales. Selby v. Pueppka, 73 Neb. 179, 102 N.W. 263 (1905).
Provision for redemption is self-executing and right exists without statutory provision or procedure. Lincoln Street Railway Co. v. City of Lincoln, 61 Neb. 109, 84 N.W. 802 (1901).
Where land of person under disability is sold for taxes, right to redeem extends to two years after disability removed. Leavitt v. Bell, 55 Neb. 57, 75 N.W. 524 (1898).
2. Personal notice
Personal notice is not required in sales under tax foreclosure. County of Lincoln v. Provident Loan & Investment Co., 147 Neb. 169, 22 N.W.2d 609 (1946).
Personal service of notice is not required to be made upon a party who might have claimed the right to actual possession or occupancy but never in fact exercised that right. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946).
Personal notice is required in all cases where a tax deed is sought, but is not required in sales under tax foreclosures. Connely v. Hesselberth, 132 Neb. 886, 273 N.W. 821 (1937).
Statute authorizing counties to foreclose liens for taxes delinquent more than three years is not violative hereof. Personal notice required hereby as to tax sales is not required in sales in tax foreclosure actions. Douglas County v. Barker Co., 125 Neb. 253, 249 N.W. 607 (1933); Commercial Savings & Loan Assn. v. Pyramid Realty Co., 121 Neb. 493, 237 N.W. 575 (1931).
Notice is required only when tax deed is sought but is not necessary in order to maintain action to enforce tax lien. Van Etten v. Medland, 53 Neb. 569, 74 N.W. 33 (1898).
Requirements for notice to owner is mandatory and applies to all tax sales after adoption of Constitution. Hendrix v. Boggs, 15 Neb. 469, 20 N.W. 28 (1884).
Provisions of scavenger tax law regarding objections to confirmation of sale was enacted to give owner of property sold for taxes the rights guaranteed to him hereunder. State v. Several Parcels of Land, 94 Neb. 431, 143 N.W. 471 (1913).
Sale of lands for taxes by judicial sale, without previous sale by county treasurer, is not forbidden by Constitution. Logan County v. Carnahan, 66 Neb. 685, 92 N.W. 984 (1902), affirmed on rehearing 66 Neb. 693, 95 N.W. 812 (1903).
Legislature has no power to make tax deed conclusive evidence of jurisdictional facts. Thomsen v. Dickey, 42 Neb. 314, 60 N.W. 558 (1894); Larson v. Dickey, 39 Neb. 463, 58 N.W. 167 (1894).