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NIEVEEN v. TAX 106

No. S-21-364.

974 N.W.2d 15 (2022)

311 Neb. 574

Sandra K. NIEVEEN, appellant, v. TAX 106, a Nebraska general partnership, et al., appellees.

Supreme Court of Nebraska.

Filed May 13, 2022.

Attorney(s) appearing for the Case

Mark T. Bestul , Jennifer Gaughan , and Caitlin Cedfeldt , of Legal Aid of Nebraska, for appellant.

Christian R. Blunk , of Harris & Associates, P.C., L.L.O., for appellees TAX 106 and Vintage Management, LLC.

Patrick F. Condon , Lancaster County Attorney, and Eric Synowicki for appellees Lancaster County and Rachel Garver.

Douglas J. Peterson , Attorney General, and James A. Campbell , Solicitor General, for appellee Attorney General.

Heavican, C.J., Miller-Lerman, Cassel, Funke, Papik, and Freudenberg, JJ., and O'Gorman, District Judge.

After Sandra K. Nieveen failed to pay her real property taxes, the Lancaster County treasurer sold a tax certificate for the property to a private party. Over 3 years later, when Nieveen had still not paid the relevant property taxes, the tax certificate holder applied for and obtained a tax deed to the property. Nieveen later filed a...

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