Nebraska § 77-1837.01 - Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.
Full text of Nebraska Revised Statutes of Nebraska § 77-1837.01 — Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions., with citation guidance and answers to common questions.
§ 77-1837.01. Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.
(1) Except as otherwise provided in subsections (2) through (4) 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.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-1837.01
What does Revised Statutes of Nebraska § 77-1837.01 cover?
Section 77-1837.01 ("Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.") 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 § 77-1837.01?
A common citation format is "Revised Statutes of Nebraska § 77-1837.01" (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 § 77-1837.01 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.