1. Parties protected
2. Nature of allowance
3. Miscellaneous
1. Parties protected
Where claimant has been divested of all interest by prior judicial proceedings, he cannot in subsequent action claim benefit of Occupying Claimants Act. Hammond v. Harrington, 150 Neb. 1, 33 N.W.2d 293 (1948).
Where party does not enter upon land in good faith under claim of ownership, he does not come within the scope of Occupying Claimants Act. Ohme v. Thomas, 134 Neb. 727, 279 N.W. 480 (1938).
Ownership of claimant need not be estate in fee simple, but owner, occupying under contract of purchase, may claim homestead exemption. Doman v. Fenton, 96 Neb. 94, 147 N.W. 209 (1914).
In suit to quiet title, defendant who had transferred all his interest in land and improvements and surrendered possession to his grantee before action was commenced, is not entitled to relief under this article. Moreland v. Berger, 93 Neb. 724, 141 N.W. 831 (1913).
Section includes all deeds issued under lawful public authority which purport to convey title to real estate, including tax deeds and deeds issued under tax foreclosure. Bresee v. Parsons, 87 Neb. 327, 127 N.W. 123 (1910); Page v. Davis, 26 Neb. 670, 42 N.W. 875 (1889).
Section applies to occupants claiming under homestead laws. Wells v. Cox, 84 Neb. 26, 120 N.W. 433 (1909).
Act is valid, and is applicable though adverse claimant had title when enacted. Flanagan v. Mathisen, 78 Neb. 412, 110 N.W. 1012 (1907).
Devisees of life tenant cannot recover for improvements by devisor. Schimpf v. Rhodewald, 62 Neb. 105, 86 N.W. 908 (1901).
Section does not protect vendee in suit by vendor for cancellation of contract. Whiteman v. Perkins, 56 Neb. 181, 76 N.W. 547 (1898).
Even though taxes might be barred by limitations relating to tax foreclosures, occupying claimant is entitled to reimbursement for taxes paid. Lothrop v. Michaelson, 44 Neb. 633, 63 N.W. 28 (1895).
Claimant to recover must have acted in good faith. Carter v. Brown, 35 Neb. 670, 53 N.W. 580 (1892); Shuman v. Willetts, 19 Neb. 705, 28 N.W. 301 (1886).
2. Nature of allowance
Value of improvements placed on land by claimant under void tax foreclosure sale cannot be recovered. Wightman v. City of Wayne, 148 Neb. 700, 28 N.W.2d 575 (1947).
A claimant to compensation for improvements must have held the property under color of title to warrant a recovery. Williams v. Beckmark, 146 Neb. 814, 21 N.W.2d 745 (1946).
Occupying claimant, holding under void tax deed, is entitled to compensation for improvements. Bresee v. Parsons, 87 Neb. 327, 127 N.W. 123 (1910); Page v. Davis, 26 Neb. 670, 42 N.W. 875 (1889).
Allowance for improvements is measured by resulting increase in value of land. Gombert v. Lyon, 72 Neb. 319, 100 N.W. 414 (1904).
Allowance should not be made for rents and profits accruing after decree. Burlington & M. R.R. Co. v. Dobson, 19 Neb. 451, 27 N.W. 442 (1886).
3. Miscellaneous
Occupying claimant has the burden of pleading and proving the amount of taxes paid in order to recover reimbursement. Converse v. Kenyon, 178 Neb. 151, 132 N.W.2d 334 (1965).
Vendee out of possession was not an occupying claimant. Wlaschin v. Affleck, 167 Neb. 403, 93 N.W.2d 186 (1958).
Occupying claimant must make seasonable application for relief. LaBonty v. Lundgren, 58 Neb. 648, 79 N.W. 551 (1899).
Purchase of corporation's property at tax sale after appointment of receiver is void, but tax deed issued thereunder will be canceled only on condition that grantee under tax deed be reimbursed for taxes paid and for improvements made on land. Brictson Mfg. Co. v. Close, 25 F.2d 794 (8th Cir. 1928).