Nebraska § 77-1827 - Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.

§ 77-1827. Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.

The real property of persons with an intellectual disability or a mental disorder so sold, or any interest they may have in real property sold for taxes, may be redeemed at any time within five years after such sale.

The district court did not err when it concluded that the plaintiff—who alleged she was entitled to the extended redemption under this section on the basis that her depression and anxiety qualified as a mental disorder—was not entitled to the extended redemption period, because the plaintiff had acknowledged she knew she had to pay her bills and there were consequences if she did not; the plaintiff had admitted that sometimes she failed to pay her bills because she lacked the money; the plaintiff had previously taken prompt action to respond to a notice from the city that required her to address certain conditions of her house; and an expert witness stated in his affidavit that, based on his review of the plaintiff's medical records, he saw no evidence that the plaintiff was unable to protect her rights. Nieveen v. TAX 106, 311 Neb. 574, 974 N.W.2d 15 (2022).

A person with a "mental disorder" under this section is one who suffers from a condition of mental derangement which actually prevents the sufferer from understanding his or her legal rights or from instituting legal action, and a mental disorder within the meaning of this section is an incapacity which disqualifies one from acting for the protection of one's rights. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).

This section extends the redemption period for a mental disorder only if the owner had a mental disorder at the time of the property's sale. Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018).