76-401. Escheats; when title vests in state.Upon the failure of heirs, the title shall vest at once in the state, without an inquest or other proceedings in the nature of office found.Source Laws 1875, § 2, p. 52; R.S.1913, § 6272; C.S.1922, § 5686; C.S.1929, § 76-501; R.S.1943, § 76-401. Annotations Escheat must be established and payment made as provided in section 76-408, and under certain circumstances, section 76-409. Wilson v. State, 195 Neb. 228, 237 N.W.2d 835 (1976). Prior to 1963, when the method by which nonresident aliens may take land by inheritance was provided, nonresident aliens could not inherit lands in Nebraska but were to be paid the full value therefor by the state. Shames v. State, 192 Neb. 614, 223 N.W.2d 481 (1974). An escheat upon failure of heirs vests title to the escheated lands in the state on death of the owner. Semrad v. Semrad, 170 Neb. 911, 104 N.W.2d 338 (1960). Real estate escheating to the state is not subject to inheritance tax, the tax being on succession and not reversion. In re Estate of O'Connor, 126 Neb. 182, 252 N.W. 826 (1934). Decree of Nebraska county court determining decedent left no heirs and that property escheated to state was succession and not reversion. In re Estate of O'Connor, 126 Neb. 182, 252 N.W. 826 (1934). Decree of Nebraska county court determining decedent left no heirs and that property escheated to state was binding on federal court in subsequent action by alleged heir. O'Connor v. Stanley, 54 F.2d 20 (8th Cir. 1931). The provision that no nonresident alien can inherit Nebraska land more than three miles from corporate limits of any city or town does not constitute an impermissible interference with federal power over foreign affairs. Shames v. State of Nebraska, 323 F.Supp. 1321 (D. Neb. 1971).
Nebraska Legal Code