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Nebraska Statutes: 77-1843

Chapter 77:


77-1843. Real estate taxes; treasurer's tax deed; proof required to defeat tax title. In all controversies and suits involving the title to real property claimed and held under and by virtue of a deed made substantially by the treasurer in the manner provided by sections 77-1831 to 77-1842, the person claiming the title adverse to the title conveyed by such deed shall be required to prove, in order to defeat the title, either (1) that the real property was not subject to taxation for the years or year named in the deed; (2) that the taxes had been paid before the sale; (3) that the property has been redeemed from the sale according to the provisions of this chapter, and that such redemption was had or made for the use and benefit of persons having the right of redemption under the laws of this state; or (4) that there had been an entire omission to list or assess the property, or to levy the taxes, or to sell the property.

Source: Laws 1903, c. 73, § 221, p. 471; R.S. 1913, § 6549; C.S. 1922, § 6077; C.S. 1929, § 77-2029.