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CASTILLO v. LIBERT LAND HOLDINGS 4, LLC

No. S-23-360.

316 Neb. 287

Eduardo Castillo, appellee, v. Libert Land Holdings 4 LLC, appellant, and Guardian Tax Partners, Inc., appellee.

Supreme Court of Nebraska.

Filed April 5, 2024.

Attorney(s) appearing for the Case

Marc Odgaard for appellant Libert Land Holdings 4 LLC and appellee Guardian Tax Partners, Inc.

Alton E. Mitchell Attorney at Law, L.L.C., for appellee Eduardo Castillo.

Heavican, C.J., Miller-Lerman, Cassel, Stacy, Papik, and Freudenberg, JJ.

I. INTRODUCTION

Libert Land Holdings 4 LLC (LLH4) appeals from the district court's judgment declaring that its treasurer's tax deed was void for failure to comply with notice and proof requirements under the statutes governing collection of delinquent real estate taxes by sale of real property.1

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