77-1844 Real property taxes; treasurer's tax deed; condition required to question title.
77-1844. Real property taxes; treasurer's tax deed; condition required to question title.No person shall be permitted to question the title acquired by a treasurer's deed without first showing that he, or the person under whom he claims title, had title to the property at the time of the sale, or that the title was obtained from the United States or this state after the sale, and that all taxes due upon the property had been paid by such person or the persons under whom he claims title as aforesaid. SourceLaws 1903, c. 73, § 221, p. 471; R.S.1913, § 6549; C.S.1922, § 6077; C.S.1929, § 77-2029; R.S.1943, § 77-1844.AnnotationsEven if title under a tax deed is void or voidable, the conditions precedent set forth in section 77-1843 and this section must be met in order to first question and then defeat title. Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007).Tender to county treasurer of taxes due is sufficient to lay foundation for action to redeem. Brokaw v. Cottrell, 114 Neb. 858, 211 N.W. 184 (1926).Where tax deed is void, owner may redeem from tax liens upon payment of delinquent taxes, interest and penalties. Sherlock v. Gillis, 108 Neb. 72, 187 N.W. 812 (1922).It is not essential as condition precedent to suit to set aside tax deed that all taxes be first paid, but it is sufficient if taxes are paid at or before trial and decree. Cornell v. Maverick Loan & Trust Co., 95 Neb. 842, 147 N.W. 697 (1914).Tender by owner of unpaid taxes is sufficient where county treasurer refuses to accept payment. Howell v. Jordan, 94 Neb. 264, 143 N.W. 217 (1913).In action to quiet title against sale for taxes under void decree of court, offer to pay such taxes as are found due is sufficient. Humphrey v. Hays, 85 Neb. 239, 122 N.W. 987 (1909).In action to set aside tax title, party must discharge all unpaid taxes as a condition precedent to invoking assistance of court. Thomas v. Farmers L. & T. Co., 76 Neb. 568, 107 N.W. 589 (1906).