This bill amends section 77-1837.01 of the Revised Statutes Cumulative Supplement, 2024, to clarify the applicability of laws governing tax sale certificates. It specifies that the laws in effect at the time of issuance of a tax sale certificate will govern related proceedings, with certain exceptions. Specifically, tax sale certificates issued between January 1, 2010, and December 31, 2016, will be governed by the laws in effect as of December 31, 2009, while those issued between January 1, 2017, and September 7, 2019, will follow the laws in effect on September 7, 2019.

Additionally, the bill introduces a new provision stating that tax sale certificates that are foreclosed upon, regardless of their issuance date, will be governed by section 77-1909 as it was in effect on May 7, 2025. The original section 77-1837.01 is repealed, and the bill is declared an emergency measure, taking effect immediately upon passage and approval.

Statutes affected:
Introduced: 77-1837.01
Final Reading: 77-1837.01