77-1941 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

NE Code § 77-1941 (2019) (N/A)

Copy with citation

Copy as parenthetical citation

77-1941. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

Upon hearing the application, the court shall enter a supplemental decree directing that the tax foreclosure proceeding be properly completed, and determining the rights of all parties that have arisen subsequent to the entry of the decree of foreclosure. The rights adjudicated in the original tax foreclosure proceeding shall be respected and observed, but such adjudication shall not prevent any party from establishing superior rights that may have arisen since the entry of the decree through payment of subsequent taxes and special assessments and the placing of improvements on the premises in good faith. In the event any municipal corporation or governmental subdivision shall have received any consideration as the result of the proceedings which were defective, invalid, or void, it shall be required to account for the same, and judgment may be entered against it for the amount thereof and applied as a credit on any amount due it under the original decree of foreclosure.

Source

Annotations

Applicant is required to pay taxes or place improvements on premises in good faith. City of Wayne v. Adams, 156 Neb. 297, 56 N.W.2d 117 (1952).

Previous Section

77-1940 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.

Next Section

77-2001 Inheritance tax; property taxable; transfer by will or inheritance; exception.