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ADAIR ASSET MANAGEMENT v. TERRY'S LEGACY

No. S-15-403.

875 N.W.2d 421 (2016)

293 Neb. 32

ADAIR ASSET MANAGEMENT, L.L.C., appellee, v. TERRY'S LEGACY, LLC, appellant, and First State Bank et al., appellees.

Supreme Court of Nebraska.

Filed March 11, 2016.

Attorney(s) appearing for the Case

Sterling T. Huff , of Island & Huff, P.C., L.L.O., Scottsbluff, for appellant.

Deana K. Walocha for appellee Adair Asset Management, L.L.C.

Heavican, C.J., Wright, Connolly, Miller-Lerman, Cassel, and Stacy, JJ.

INTRODUCTION

This appeal presents an issue of first, and perhaps last, impression—whether a tax sale certificate issued following a sale of real estate for delinquent property taxes "bid down"1 to an undivided 1-percent interest in the property limits the lien to be judicially foreclosed

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