Nebraska Revised Statute 76-311
76-311.
Demand for reimbursement, when allowed; scope of sections.
Sections 76-301 to 76-311 shall apply to all suits wherein any of the claims or rights herein set forth shall be demanded, and such demand for improvements or taxes may be made upon the overruling by the court of a motion for a new trial, or in case the suit is one in equity, then such demand may be made within three days after the entry of decree; Provided, however, all of the provisions of said sections shall be limited and restricted to those cases where the title to the real estate in controversy is derived from some source other than that which comes from such tax titles, tax certificates, tax receipts, or the payment of taxes by any person claiming any interest in or title to such real estate, by reason of such tax deeds, tax titles, tax certificates or tax receipts.
Source
- Laws 1883, c. 59, § 11, p. 254;
- R.S.1913, § 6265;
- C.S.1922, § 5675;
- C.S.1929, § 76-311;
- R.S.1943, § 76-311.
Annotations
Person claiming under tax deed issued by treasurer or obtained through tax foreclosure comes within provisions of Occupying Claimants Act. Bresee v. Parsons, 87 Neb. 327, 127 N.W. 123 (1910); Page v. Davis, 26 Neb. 670, 42 N.W. 875 (1889).
Section applied to suit pending at time of enactment. Burlington & M. R.R. Co. v. Dobson, 17 Neb. 455, 23 N.W. 511 (1885).
This section does not control remedy in case of void tax deed. Brictson Mfg. Co. v. Close, 25 F.2d 794 (8th Cir. 1928).