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PHELPS COUNTY v. ANDERSON

No. A-92-265.

508 N.W.2d 314 (1993)

2 Neb.App. 236

PHELPS COUNTY, Nebraska, Appellee, v. Dr. Paul E. ANDERSON, et al., Appellees, and Robert E. Winkler, et al., Appellants.

Court of Appeals of Nebraska.

November 16, 1993.

Attorney(s) appearing for the Case

Robert A. Ide, of Aten, Noble & Ide, Holdrege, for appellants. Rebecca E. Miller, Phelps County Atty., for appellee Phelps County.

CONNOLLY, IRWIN, and WRIGHT, JJ.

IRWIN, Judge.

Appellee Phelps County, Nebraska, brought this action in the district court for Phelps County to foreclose real estate tax liens upon real estate alleged to belong to the appellants, Robert E. Winkler, Suzanne Winkler, and First National Bank of Holdrege. Trial to the court was held on October 11, 1991. The court found in favor of the county and entered a decree of foreclosure on February 6, 1992. For the reasons set forth below, we affirm.

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