This bill amends section 77-1837.01 of the Revised Statutes Cumulative Supplement, 2024, to update the provisions governing tax deed proceedings. The bill specifies that the laws in effect at the time of the issuance of a tax sale certificate will govern all related matters, including noticing, application, and foreclosure proceedings. Notably, it introduces new provisions that categorize tax sale certificates based on their issuance dates, establishing different governing laws for certificates sold between January 1, 2022, and May 7, 2025, which will be governed by the laws in effect on May 7, 2025.

Additionally, the bill repeals the original section 77-1837.01, thereby consolidating the updated provisions into a single framework. The changes aim to clarify the applicability of laws to various tax sale certificates and ensure that changes in law do not apply retroactively to previously issued certificates. The bill is designated as an emergency measure, allowing it to take effect immediately upon passage and approval.

Statutes affected:
Introduced: 77-1837.01