Nebraska Statutes 77-1832. Real property taxes; issuance of treasurer’s tax deed; service of notice; upon whom made
(1) Service of the notice provided by section 77-1831 shall be made by:
Terms Used In Nebraska Statutes 77-1832
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
(a) Personal or residence service as described in section 25-505.01 upon a person in actual possession or occupancy of the real property and upon the person in whose name the title to the real property appears of record who can be found in this state. If a person in actual possession or occupancy of the real property cannot be served by personal or residence service, service of the notice shall be made upon such person by certified mail service or designated delivery service as described in section 25-505.01, and the notice shall be sent to the address of the property. If the person in whose name the title to the real property appears of record cannot be found in this state or if such person cannot be served by personal or residence service, service of the notice shall be made upon such person by certified mail service or designated delivery service as described in section 25-505.01, and the notice shall be sent to the name and address to which the property tax statement was mailed; and
(b) Certified mail or designated delivery service as described in section 25-505.01 upon every encumbrancer of record found by the title search required in section 77-1833. The notice shall be sent to the encumbrancer’s name and address appearing of record as shown in the encumbrance filed with the register of deeds.
(2) Personal or residence service shall be made by the county sheriff of the county where service is made or by a person authorized by section 25-507. The sheriff or other person serving the notice shall be entitled to the statutory fee prescribed in section 33-117.
Source
- Laws 1903, c. 73, § 214, p. 467;
- Laws 1905, c. 115, § 1, p. 520;
- R.S.1913, § 6542;
- Laws 1921, c. 143, § 1, p. 610;
- C.S.1922, § 6070;
- C.S.1929, § 77-2022;
- R.S.1943, § 77-1832;
- Laws 1987, LB 93, § 20;
- Laws 1992, LB 1063, § 158;
- Laws 1992, Second Spec. Sess., LB 1, § 131;
- Laws 2003, LB 319, § 1;
- Laws 2012, LB370, § 5;
- Laws 2013, LB341, § 13;
- Laws 2017, LB217, § 7;
- Laws 2019, LB463, § 3.