Nebraska § 76-301 - Occupant or claimant; eviction by holder of better title; reimbursement for improvements and taxes paid.

Full text of Nebraska Revised Statutes of Nebraska § 76-301 — Occupant or claimant; eviction by holder of better title; reimbursement for improvements and taxes paid., with citation guidance and answers to common questions.

§ 76-301. Occupant or claimant; eviction by holder of better title; reimbursement for improvements and taxes paid.

Any person claiming title to real estate, whether in actual possession or not, for which he can show a plain and connected title, in law or equity, derived from the records of some public office, from the United States, or from this state, or anyone who has derived title from any such person by devise, descent, deed, contract or bond, shall not be evicted or turned out of possession of such real estate. His claim or title shall not be set aside or canceled by any court in any proceedings brought or commenced by any person setting up and proving an adverse and better title or claim to such real estate, until he shall be fully paid the value of all lasting and valuable improvements made upon such real estate by him or by those under whom he claims, and also for all taxes and assessments paid upon the real estate by him and the persons under whom he claims, with interest thereon at the same rate of interest as provided by law for delinquent taxes, and for all sums of money paid by him, or those under whom he claims, to redeem such real estate from any sale or sales for nonpayment of taxes previous to receiving actual notice by the commencement of suit on such adverse title or claim by which such eviction or cancellation may be had, unless the occupant or claimant shall refuse to pay the person so setting up and proving an adverse and better title the value of such real estate without improvements made thereon as aforesaid, upon the demand of the successful claimant as hereinafter provided.

1. Parties protected

2. Nature of allowance

3. Miscellaneous

1. Parties protected

Where claimant has been divested of all interest by prior judicial proceedings, he cannot in subsequent action claim benefit of Occupying Claimants Act. Hammond v. Harrington, 150 Neb. 1, 33 N.W.2d 293 (1948).

Where party does not enter upon land in good faith under claim of ownership, he does not come within the scope of Occupying Claimants Act. Ohme v. Thomas, 134 Neb. 727, 279 N.W. 480 (1938).

Ownership of claimant need not be estate in fee simple, but owner, occupying under contract of purchase, may claim homestead exemption. Doman v. Fenton, 96 Neb. 94, 147 N.W. 209 (1914).

In suit to quiet title, defendant who had transferred all his interest in land and improvements and surrendered possession to his grantee before action was commenced, is not entitled to relief under this article. Moreland v. Berger, 93 Neb. 724, 141 N.W. 831 (1913).

Section includes all deeds issued under lawful public authority which purport to convey title to real estate, including tax deeds and deeds issued under tax foreclosure. Bresee v. Parsons, 87 Neb. 327, 127 N.W. 123 (1910); Page v. Davis, 26 Neb. 670, 42 N.W. 875 (1889).

Section applies to occupants claiming under homestead laws. Wells v. Cox, 84 Neb. 26, 120 N.W. 433 (1909).

Act is valid, and is applicable though adverse claimant had title when enacted. Flanagan v. Mathisen, 78 Neb. 412, 110 N.W. 1012 (1907).

Devisees of life tenant cannot recover for improvements by devisor. Schimpf v. Rhodewald, 62 Neb. 105, 86 N.W. 908 (1901).

Section does not protect vendee in suit by vendor for cancellation of contract. Whiteman v. Perkins, 56 Neb. 181, 76 N.W. 547 (1898).

Even though taxes might be barred by limitations relating to tax foreclosures, occupying claimant is entitled to reimbursement for taxes paid. Lothrop v. Michaelson, 44 Neb. 633, 63 N.W. 28 (1895).

Claimant to recover must have acted in good faith. Carter v. Brown, 35 Neb. 670, 53 N.W. 580 (1892); Shuman v. Willetts, 19 Neb. 705, 28 N.W. 301 (1886).

2. Nature of allowance

Value of improvements placed on land by claimant under void tax foreclosure sale cannot be recovered. Wightman v. City of Wayne, 148 Neb. 700, 28 N.W.2d 575 (1947).

A claimant to compensation for improvements must have held the property under color of title to warrant a recovery. Williams v. Beckmark, 146 Neb. 814, 21 N.W.2d 745 (1946).

Occupying claimant, holding under void tax deed, is entitled to compensation for improvements. Bresee v. Parsons, 87 Neb. 327, 127 N.W. 123 (1910); Page v. Davis, 26 Neb. 670, 42 N.W. 875 (1889).

Allowance for improvements is measured by resulting increase in value of land. Gombert v. Lyon, 72 Neb. 319, 100 N.W. 414 (1904).

Allowance should not be made for rents and profits accruing after decree. Burlington & M. R.R. Co. v. Dobson, 19 Neb. 451, 27 N.W. 442 (1886).

3. Miscellaneous

Occupying claimant has the burden of pleading and proving the amount of taxes paid in order to recover reimbursement. Converse v. Kenyon, 178 Neb. 151, 132 N.W.2d 334 (1965).

Vendee out of possession was not an occupying claimant. Wlaschin v. Affleck, 167 Neb. 403, 93 N.W.2d 186 (1958).

Occupying claimant must make seasonable application for relief. LaBonty v. Lundgren, 58 Neb. 648, 79 N.W. 551 (1899).

Purchase of corporation's property at tax sale after appointment of receiver is void, but tax deed issued thereunder will be canceled only on condition that grantee under tax deed be reimbursed for taxes paid and for improvements made on land. Brictson Mfg. Co. v. Close, 25 F.2d 794 (8th Cir. 1928).

Source: official Nebraska text · Last verified 2026-08-27

Frequently Asked Questions About Nebraska § 76-301

What does Revised Statutes of Nebraska § 76-301 cover?

Section 76-301 ("Occupant or claimant; eviction by holder of better title; reimbursement for improvements and taxes paid.") 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 § 76-301?

A common citation format is "Revised Statutes of Nebraska § 76-301" (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 § 76-301 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.