77-1855 Real property taxes; recovery of real estate sold; limitation of action.

NE Code § 77-1855 (2019) (N/A)
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77-1855. Real property taxes; recovery of real estate sold; limitation of action.

No action for the recovery of real estate sold for the nonpayment of taxes shall be brought after five years from the execution and recording of the treasurer's deed, unless the owner is at the time of the sale a minor, a mentally incompetent person, or a convict in a Department of Correctional Services adult correctional facility in which case such action must be brought within five years after such disability is removed.

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Annotations

Statute has no application where tax deed was void. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983).

Suit attacking void tax deed is not barred in five years. Sherlock v. Gillis, 108 Neb. 72, 187 N.W. 812 (1922); Opp v. Smith, 102 Neb. 152, 166 N.W. 265 (1918).

When tax deed is void, owner may maintain action to redeem within ten years after recording of deed. Lanigan v. Gilroy, 97 Neb. 754, 151 N.W. 297 (1915).

Limitation is applicable in quieting title, when lands are sold under void decree. Hill v. Chamberlain, 91 Neb. 610, 136 N.W. 999 (1912).

Deed must be valid on its face to entitle party claiming under it to benefit of this special limitation. Bendexen v. Fenton, 21 Neb. 184, 31 N.W. 685 (1887); Housel v. Boggs, 17 Neb. 94, 22 N.W. 226 (1885).

Party claiming under a tax deed and invoking the aid of special statute of limitations must have actual possession of land. Baldwin v. Merriam, 16 Neb. 199, 20 N.W. 250 (1884).