77-1835 Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.
77-1835. Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.The notice provided by section 77-1834 shall be inserted three consecutive weeks, the first time not more than five months and the last time not less than three months before the time of redemption shall expire. Proof of publication shall be made by filing in the county treasurer's office the affidavit of the publisher, manager or foreman of such newspaper, that to his personal knowledge, said notice was published for the time and in the manner provided herein, setting out a copy of the notice and the date upon which the same was published. Such affidavit shall be preserved as a part of the files of said office. Any publisher, manager or foreman of a newspaper knowingly or negligently making a false affidavit regarding any such matters shall be guilty of perjury, and shall be punished accordingly. SourceLaws 1903, c. 73, § 215, p. 467; R.S.1913, § 6543; C.S.1922, § 6071; C.S.1929, § 77-2023; R.S.1943, § 77-1835. Cross ReferencesPerjury, see section 28-915. AnnotationsNotice must be published for three consecutive weeks. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946).A tax deed, void for want of proper affidavit of service having been filed with county treasurer, is not validated by filing of subsequent affidavit showing compliance. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926).Proof of publication of notice must be made by affidavit, sworn to before officer authorized to administer oaths. Lanning v. Haases, 89 Neb. 19, 130 N.W. 1008 (1911).Where affidavit of publication was sworn to before notice of publication could have been completed, the proof of publication was insufficient. Lanning v. Musser, 88 Neb. 418, 129 N.W. 1022 (1911).Notice must be inserted at least three times, first being not more than five months and last not less than three months, before time fixed by law for redemption expires. State ex rel. Richards v. Gayhart, 34 Neb. 192, 51 N.W. 746 (1892).