Nebraska § 76-302 - Occupant or claimant, defined; taxes paid, how proved.
Full text of Nebraska Revised Statutes of Nebraska § 76-302 — Occupant or claimant, defined; taxes paid, how proved., with citation guidance and answers to common questions.
§ 76-302. Occupant or claimant, defined; taxes paid, how proved.
Any person in possession of or claiming any real estate under a certificate of entry or under the homestead or preemption laws of the United States, as well as the persons enumerated in section 76-301, shall be considered as having sufficient title to demand the value of improvements, and to demand the amount of all taxes and assessments paid by such claimant or those under whom he claims, under the provisions of such section. The tax certificates and the tax receipts of the county treasurer, for the purposes of this section and section 76-301, shall be conclusive evidence of the assessments, levy and payment of the taxes on such real estate, for the purpose of ascertaining the amount of the taxes paid by such occupant or claimant.
Claimant, holding under tax deed, is entitled to compensation. Bresee v. Parsons, 87 Neb. 327, 127 N.W. 123 (1910); Page v. Davis, 26 Neb. 670, 42 N.W. 875 (1889).
Provision protects homestead and preemption claimants. Wells v. Cox, 84 Neb. 26, 120 N.W. 433 (1909).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 76-302
What does Revised Statutes of Nebraska § 76-302 cover?
Section 76-302 ("Occupant or claimant, defined; taxes paid, how proved.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 76-302?
A common citation format is "Revised Statutes of Nebraska § 76-302" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 76-302 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.