Sanitary & Improvement Dist. No. 424 v. Tristar Mgmt., LLC

At issue in this case were five parcels of real estate located within the Sanitary and Improvement District No. 424 of Douglas County (SID). In 2011, the SID became the titleholder of the properties. Through assignment, Tristar Management, LLC became the holder of five 2009 tax certificates on the properties. Tristar subsequently obtained the tax deeds for the properties pursuant to the “tax deed” method under Neb. Rev. 77-1837. The SID filed a complaint against Tristar seeking to quiet title in the properties. The district court granted summary judgment for Tristar, concluding that the special assessment liens levied by the SID survived Tristar’s acquisition of title to the parcels. The Supreme Court reversed, holding that the treasurer tax deeds issued to Tristar pursuant to section 77-1837 and in compliance with Neb. Rev. Stat. 77-1801 et seq. passed title to Tristar free and clear of the special assessment liens of the SID. View "Sanitary & Improvement Dist. No. 424 v. Tristar Mgmt., LLC" on Justia Law