Where the successful bidder purchased a tax sale certificate by bidding down to a 1-percent undivided interest of property, its lien to be judicially foreclosed was limited to 1 percent of the property. Adair Asset Mgmt. v. Terry's Legacy, 293 Neb. 32, 875 N.W.2d 421 (2016).
This section requires an individual to act pursuant to section 77-1917 in order to redeem property during the pendency of a foreclosure action. Neun v. Ewing, 290 Neb. 963, 863 N.W.2d 187 (2015).
A foreclosure action brought under this section must be brought within 6 months after the expiration of 3 years from the date of sale of any real estate for taxes. County of Seward v. Andelt, 251 Neb. 713, 559 N.W.2d 465 (1997).
Under this section, "time for redemption" is the three years immediately following a delinquent tax sale, and an action to foreclose a tax lien can only be brought within ninety days immediately after expiration of such time for redemption. Bish v. Fletcher, 219 Neb. 863, 366 N.W.2d 778 (1985), is overruled. County of Lancaster v. Maser, 224 Neb. 566, 400 N.W.2d 238 (1987).
Foreclosure of a tax lien must be brought within ninety days after the expiration of the right to redeem. In accordance with section 77-1837, such redemption right expires three years plus ninety days from the date of the original sale. Bish v. Fletcher, 219 Neb. 863, 366 N.W.2d 778 (1985).
Authority to proceed under equity powers is limited by remaining provisions of tax foreclosure act. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947).
In foreclosure under this section, court may refuse confirmation of sale where increased bid has been made after sale and before confirmation. County of Gage v. Beatrice Neb. Water Co., 147 Neb. 236, 22 N.W.2d 696 (1946).
This section is not the only avenue by which title to property sold at a tax sale can be obtained free and clear of previous liens. Knosp v. Shafer Properties, 19 Neb. App. 809, 820 N.W.2d 68 (2012).
A delinquent taxpayer may redeem a tax sale certificate after a foreclosure action has been filed. KLH Retirement Planning v. Cejka, 3 Neb. App. 687, 530 N.W.2d 279 (1995).