(1) At any time within nine months after the expiration of three years after the date of sale of any real estate for taxes or special assessments, if such real estate has not been redeemed and the requirements of subsection (2) of this section have been met, the purchaser or his or her assignee may apply to the county treasurer for a tax deed for the real estate described in such purchaser's or assignee's tax sale certificate. The county treasurer shall execute and deliver a deed of conveyance for the real estate described in such tax sale certificate if he or she has received the following:

(b) The issuance fee for the tax deed and the fee of the notary public or other officer acknowledging the tax deed, as required under section 77-1823;

(d) For any notice provided pursuant to section 77-1832, the affidavit proving service of notice, the copy of the notice, and the copy of the title search required under section 77-1833; and

(e) For any notice provided by publication pursuant to section 77-1834, the affidavit of the publisher, manager, or other employee of the newspaper, the copy of the notice, the affidavit of the purchaser or assignee, and the copy of the title search required under section 77-1835.

(2) The purchaser or his or her assignee may apply for a tax deed under this section if one hundred ten percent of the assessed value of the real estate described in the tax sale certificate, less the amount that would be needed to redeem such real estate, is twenty-five thousand dollars or less. If such requirement is not met, the purchaser or his or her assignee shall foreclose the lien represented by the tax sale certificate pursuant to section 77-1902.

(3) The failure of the county treasurer to issue the deed of conveyance if requested within the timeframe provided in subsection (1) of this section shall not impair the validity of such deed if there has otherwise been compliance with sections 77-1801 to 77-1863.

Annotations

1. Requirements for tax deed

2. Miscellaneous

1. Requirements for tax deed

Where the original tax certificate is in the possession of the treasurer, the holder of the certificate is not obligated to undertake the formalistic procedure of requesting the return of the original tax certificate only to "present" the tax certificate back to the treasurer. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007).

This section sets out the period during which a purchaser of a tax sale certificate may exercise his or her right to request a treasurer's tax deed. Before executing and delivering a treasurer's tax deed, this section requires the county treasurer to determine that the property has not been redeemed and that the purchaser has fulfilled all of the statutory requisites under Chapter 77, article 18. In addition, the purchaser must present a valid sale certificate and make a request for a deed within the request period. If the county treasurer determines that these requisites have been satisfied, then he or she must execute and deliver the deed, but this authority is not limited to the 6-month request period. Ottaco, Inc. v. McHugh, 263 Neb. 489, 640 N.W.2d 662 (2002).

Personal notice is required in all cases where tax deed is sought, but is not required in sales under tax foreclosures. Connely v. Hesselberth, 132 Neb. 886, 273 N.W. 821 (1937).

Tax deed issued more than five years after date of certificate is invalid. Fuller v. County of Colfax, 33 Neb. 716, 50 N.W. 1044 (1892).

Production of certificate is a condition precedent to execution of deed. Thompson v. Merriam, 15 Neb. 498, 20 N.W. 24 (1884).

Tax deed issued on last day for redemption is void. McGavock v. Pollack, 13 Neb. 535, 14 N.W. 659 (1882).

A valid assessment and levy and sale for taxes are essential to the validity of tax deed. State ex rel. Merriam v. Patterson, 11 Neb. 266, 9 N.W. 82 (1881).

2. Miscellaneous

Under this section, a tax deed acts to convey property to the purchaser of a tax sale certificate or his or her assignee and may be issued by the county treasurer after proper notice is provided. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020).

Treasurer tax deeds issued to a holder of tax certificates on five parcels of real estate passed title to the certificate holder free and clear of all previous liens and encumbrances, including the special assessment liens of a sanitary improvement district. SID No. 424 v. Tristar Mgmt., 288 Neb. 425, 850 N.W.2d 745 (2014).

The time for redeeming property from a tax sale expires after three years plus ninety days from the date of the original sale. Bish v. Fletcher, 219 Neb. 863, 366 N.W.2d 778 (1985).

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).

The force of a tax deed and validity of sale are tested by revenue law in force at time of sale. Baldwin v. Merriam, 16 Neb. 199, 20 N.W. 250 (1884).

A treasurer's tax deed, issued pursuant to this section and in compliance with sections 77-1801 to 77-1863, passes title free and clear of all previous liens and encumbrances. Knosp v. Shafer Properties, 19 Neb. App. 809, 820 N.W.2d 68 (2012).