77-1847. Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers.

When by mistake or wrongful act of the treasurer or other officer real property has been sold on which no tax was due at the time or whenever real property is sold in consequence of error in describing such real property in the tax receipt, the county shall hold the purchaser harmless by paying him or her the amount of principal, interest, and costs to which he or she would have been entitled had the real property been rightfully sold. The treasurer or other officer shall be liable to the county therefor upon his or her official bond, or the purchaser or his or her assignee may recover directly of the treasurer or other officer in an action on his or her official bond.

Source

Annotations

1. Liability of county

2. Liability of municipal corporations

3. Actions to recover

4. Miscellaneous

1. Liability of county

Liability of county to holder of tax sale certificate for refund of taxes illegally assessed is purely statutory. Kennedy v. Dawes County, 130 Neb. 227, 264 N.W. 452 (1936).

Liability of county for refund to purchaser where title fails is statutory, and claim is barred unless presented within five years after date of sale. Gibson v. Dawes County, 129 Neb. 706, 262 N.W. 671 (1935).

Purchaser of land, which was not subject to assessment when taxes paid were assessed, is entitled to recover amount to which he would have been entitled if land rightfully sold. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925).

County is not liable for derelictions of officers and agents of cities. Kelley v. Gage County, 67 Neb. 6, 93 N.W. 194 (1903), affirmed on rehearing 67 Neb. 11, 99 N.W. 524 (1904); Concordia L. & T. Co. v. Douglas County, 2 Neb. Unof. 124, 96 N.W. 55 (1901).

Rights and liabilities of purchaser and county are determined by statutes in force when sale occurred. Norris v. Burt County, 56 Neb. 295, 76 N.W. 551 (1898).

Where land, not subject to taxation, is sold, county is liable to purchaser for amount paid, with interest, together with subsequent taxes paid in good faith to protect lien. Wilson v. Butler County, 26 Neb. 676, 42 N.W. 891 (1889).

County is liable to purchaser where land is sold, no taxes being due. Roberts v. Adams County, 20 Neb. 409, 30 N.W. 405 (1886).

2. Liability of municipal corporations

A county cannot recover from a city on account of city taxes refunded by it. Kelley v. Gage County, 67 Neb. 6, 93 N.W. 194 (1903), affirmed on rehearing 67 Neb. 11, 99 N.W. 524 (1904).

In absence of statutory authority, a city cannot be required to refund money received from purchaser at sale made for illegal assessments. Martin v. Kearney County, 62 Neb. 538, 87 N.W. 351 (1901); McCague v. City of Omaha, 58 Neb. 37, 78 N.W. 463 (1899).

3. Actions to recover

A party to recover under this section must bring himself within its terms. Martin v. Kearney County, 62 Neb. 538, 87 N.W. 351 (1901).

Action should be brought in name of person to whom deed was issued. Alexander v. Overton, 52 Neb. 283, 72 N.W. 212 (1897).

Statute of limitations commences to run when title is adjudged invalid by court of competent jurisdiction. Merriam v. Otoe County, 15 Neb. 408, 19 N.W. 479 (1884).

Petition must set out particular act done or omitted, and name of officer doing or omitting it. Kaeiser v. Nuckolls County, 14 Neb. 277, 15 N.W. 363 (1883).

4. Miscellaneous

Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).

Prior to 1915, there was no provision for the recovery back of money paid for void tax certificate unless the certificate for void tax was the result of mistake or wrongful act of a treasurer or other officer under this section. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).

Statute does not require foreclosure action begun or demand for deed made on void tax sale certificate before instituting proceedings before county board for reimbursement, provided proceedings are begun within five years from date of certificate. Farm Investment Co. v. Scotts Bluff County, 125 Neb. 582, 251 N.W. 115 (1933).

Liability of county to refund money paid by purchaser of tax sale certificate, where title has failed, is entirely statutory. Speidel v. Scotts Bluff County, 125 Neb. 431, 250 N.W. 555 (1933).

Failure to demand deed or commence foreclosure within time provided by law bars action against county to refund. Battelle v. Douglas County, 65 Neb. 329, 91 N.W. 412 (1902).

Claims should be presented to county board, and, if rejected, appeal should be taken. Fuller v. Colfax County, 33 Neb. 716, 50 N.W. 1044 (1892); Richardson County v. Hull, 28 Neb. 810, 45 N.W. 53 (1890).