77-1938 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.
77-1938. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.In all proceedings heretofore had for the foreclosure of tax liens or tax sale certificates wherein a valid decree of foreclosure was procured, but proceedings subsequent to the entry of such decree were defective, invalid, or void for any reason, any person who has, subsequent to the entry of such decree, acquired any interest in such property by purchase from a former owner, assignment from a lienholder, payment of subsequent taxes, or erection of improvements on the property, may file an application to have the tax foreclosure proceeding properly completed, and the rights of the parties subsequent to the entry of such decree adjusted by the court. SourceLaws 1949, c. 240, § 1, p. 652. AnnotationsAct is only procedural in character. City of Wayne v. Adams, 156 Neb. 297, 56 N.W.2d 117 (1952).