LB 1253

LB1253  LB1253
2026  2026
                    LEGISLATIVE BILL 1253
                    Approved by the Governor April 7, 2026
Introduced by Bostar, 29.
A  BILL FOR AN ACT relating to tax sale certificates; to amend section
     77-1837.01, Revised Statutes Cumulative Supplement, 2024; to change
     provisions relating to applicability of laws; to repeal the original
     section; and to declare an emergency.
Be it enacted by the people of the State of Nebraska,
     Section 1. Section 77-1837.01, Revised Statutes Cumulative Supplement,
2024, is amended to read:
     77-1837.01 (1) Except as otherwise provided in subsections (2) through (4)
and (3) of this section, the laws in effect on the date of the issuance of a
tax sale certificate govern all matters related to tax deed proceedings,
including noticing and application, and foreclosure proceedings. Changes in law
shall not apply retroactively with regard to the tax sale certificates
previously issued.
     (2) Tax sale certificates sold and issued between January 1, 2010, and
December 31, 2016, shall be governed by the laws and statutes that were in
effect on December 31, 2009, with regard to all matters relating to tax deed
proceedings, including noticing and application, and foreclosure proceedings.
     (3) Tax sale certificates sold and issued between January 1, 2017, and
September 7, 2019, shall be governed by the laws and statutes that are in
effect on September 7, 2019, with regard to all matters relating to tax deed
proceedings, including noticing and application, and foreclosure proceedings.
     (4) Tax sale certificates that are foreclosed upon, regardless of date of
issuance, shall be governed by section 77-1909, as such section was in effect
on May 7, 2025, with regard to the matters addressed in such section.
     Sec. 2.     Original section 77-1837.01, Revised Statutes Cumulative
Supplement, 2024, is repealed.
     Sec. 3. Since an emergency exists, this act takes effect when passed and
approved according to law.
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