Nebraska Statutes 77-1830. Real propertytaxes; redemption from sale; part interest in land; how made
Any person claiming an undivided part of any real property sold for taxes may redeem the property on paying such proportion of the purchase money, interest, costs, and subsequent taxes as he or she claims of the real property sold. The owner or occupant of a divided part of any real property sold for taxes or any person having a lien thereon or interest therein may redeem the property by paying the taxes separately assessed against such divided part, together with interest, costs, and subsequent taxes. If no taxes have been separately assessed against such divided part, then it shall be the duty of the county assessor, upon demand of the owner or lienholder or upon the demand of the county treasurer, to assess the divided part and to certify the assessment to the county treasurer. The owner or lienholder of the divided part may thereupon redeem the divided part upon the payment to the county treasurer of such sum so assessed, together with interest thereon, costs, and subsequent taxes. The county treasurer shall make a proper entry of such partial redemption in his or her record, and no deed thereafter given shall convey a greater interest than that remaining unredeemed.
Source
- Laws 1903, c. 73, § 213, p. 466;
- R.S.1913, § 6541;
- C.S.1922, § 6069;
- Laws 1925, c. 168, § 2, p. 442;
- C.S.1929, § 77-2021;
- Laws 1937, c. 167, § 29, p. 659;
- Laws 1939, c. 98, § 29, p. 446;
- Laws 1941, c. 157, § 29, p. 629;
- C.S.Supp.,1941, § 77-2021;
- R.S.1943, § 77-1830;
- Laws 1992, LB 1063, § 156;
- Laws 1992, Second Spec. Sess., LB 1, § 129;
- Laws 2013, LB341, § 11.
Terms Used In Nebraska Statutes 77-1830
- Assessment: means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll. See Nebraska Statutes 77-126
- County assessor: includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. See Nebraska Statutes 77-115
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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
- 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.