Whenever it shall be made to appear to the satisfaction of the county treasurer, either before the execution of a deed for real property sold for taxes, or, if a deed is returned by the purchaser, that any tract or lot has been sold which was not subject to taxation, or upon which the taxes had been paid previous to the sale, he or she shall make an entry opposite such tract or lot on the record that the same was erroneously sold, and such entry shall be evidence of the fact therein stated. In such cases the purchase money shall be refunded to the purchaser.

Source

  • Laws 1903, c. 73, § 224, p. 473;
  • R.S.1913, § 6552;
  • C.S.1922, § 6080;
  • C.S.1929, § 77-2032;
  • R.S.1943, § 77-1849;
  • Laws 2013, LB341, § 17.

Terms Used In Nebraska Statutes 77-1849

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Purchase: shall include taking by sale, discount, negotiation, or any other transaction for value creating an interest in property except liens. See Nebraska Statutes 77-122
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.