Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-1842

Real property taxes; treasurer's tax deed; presumptive evidence of certain facts; lien for special assessments

Official textnebraskalegislature.gov10 subsections

Deeds made by the county treasurer shall be presumptive evidence in all courts of this state, in all controversies and suits in relation to the rights of the purchaser and his or her heirs or assigns to the real property thereby conveyed, of the following facts:

# (1)

That the real property conveyed was subject to taxation for the year or years stated in the deed;

# (2)

that the taxes were not paid at any time before the sale;

# (3)

that the real property conveyed had not been redeemed from the sale at the date of the deed;

# (4)

that the property had been listed and assessed;

# (5)

that the taxes were levied according to law;

# (6)

that the property was sold for taxes as stated in the deed;

# (7)

that the notice had been served or due publication made as required in sections 77-1831 to 77-1835 before the time of redemption had expired;

# (8)

that the manner in which the listing, assessment, levy, and sale were conducted was in all respects as the law directed;

# (9)

that the grantee named in the deed was the purchaser or his or her assignee; and (10) that all the prerequisites of the law were complied with by all the officers who had or whose duty it was to have had any part or action in any transaction relating to or affecting the title conveyed or purporting to be conveyed by the deed, from the listing and valuation of the property up to the execution of the deed, both inclusive, and that all things whatsoever required by law to make a good and valid sale and to vest the title in the purchaser, subject to any lien on real estate for special assessments levied by a community improvement district or a sanitary and improvement district which special assessments have not been previously offered for sale by the county treasurer, were done

Last amended: Source Laws 1903, c. 73, § 220, p. 470; R.S.1913, § 6548; C.S.1922, § 6076; C.S.1929, § 77-2028; R.S.1943, § 77-1842; Laws 1992, LB 1063, § 162; Laws 1992, Second Spec. Sess., LB 1, § 135; Laws 2015, LB277, § 2; Laws 2026, LB1114, § 98. Operative Date: April 17, 2026 Annotations Burden of proof rests on party seeking to quiet title against tax deed claimed to be void. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959). Presumption is not conclusive and may be rebutted, but burden rests upon par

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