Ottaco, Inc. v. McHugh

This is an appeal from an action to quiet title by appellant, Ottaco, Inc. Following a private tax sale by the Hall County treasurer for delinquent taxes, the purchaser assigned the tax sale certificate to Ottaco. Although Ottaco timely requested the tax deed, the district court found that the tax deed was invalid because it was not issued by the county treasurer within the 3-year, 6-month time limitation under Neb. Rev. Stat. § 77-1837 (Reissue 1996) and dismissed Ottaco’s petition.

The sole issue is whether a tax deed is invalid if the county treasurer fails to execute and deliver the deed…