28-7145. Expenses incidental to transfer of property
In addition to the payments authorized by sections 28-7143 and 28-7144 and as a part of the cost of construction, the department shall reimburse the owner, after the date of payment of the purchase price or the date of deposit in court of monies to satisfy the award or compensation in a condemnation proceeding to acquire real property, whichever is earlier, to the extent it deems fair and reasonable for expenses the owner necessarily incurred for:
1. Recording fees, transfer taxes and similar expenses incidental to conveying the real property.
2. Penalty costs for prepayment of any preexisting recorded mortgage that is entered into in good faith and that encumbers the real property.
3. The pro rata portion of real property taxes that are paid and that are allocable to a period after the date of vesting of title in the state or the effective date of the possession of the real property by the state, whichever is earlier.