Justia Real Estate & Property Law Opinion Summaries

The Supreme Court reversed the judgment of the probate court denying a petition to assess state inheritance tax under Neb. Rev. Stat. 77-2002(1)(b) on real property that Decedents had deeded to their daughter (Daughter) decades prior while continuing to exercise control over and paying taxes on the property until they died, holding that the property was subject to Nebraska inheritance tax under section 77-2002(1)(b).Daughter brought this petition to assess state inheritance taxes on the subject real property. The county court concluded that the property should not be included in the Decedents' estate for purposes of inheritance tax because it was not "intended to take effect in possession or enjoyment, after his or her death." The Supreme Court reversed, holding (1) the stipulated facts showed that Decedents intended to retain possession and enjoyment of the property until death; and (2) therefore, the property was subject to Nebraska inheritance tax under section 77-2002(1)(b). View "In re Estate of Lofgreen" on Justia Law

The Supreme Court reversed the decision of the Tax Equalization and Review Commission (TERC) affirming the decision of the Lancaster County Board of Equalization affirming the valuations of the agricultural land owned by Mary and Brad Moser for the tax year 2020 but reversing the County Board's decisions for the 2018 and 2019 tax years, holding that TERC erred.For the tax years 2018 and 2019, TERC reduced the value of the Mosers' irrigated acres to equalize those acres with a nearby parcel of agricultural property. The Supreme Court (1) reversed TERC's decision to the extent it ordered that irrigated cropland on certain property be valued as drylands cropland for the 2018 and 2019 tax years, holding that TERC's conclusions as to this property was factually incorrect, was not supported by competent evidence, failed to conform to the law, and was unreasonable; and (2) otherwise affirmed, holding that there was no error was to the 2020 tax year valuation. View "Lancaster County Bd. of Equalization v. Moser" on Justia Law

The Supreme Court reversed in part the decision of the district court granting summary judgment in three cases consolidated for appeal involving foreclosures of construction liens under the Nebraska Construction Lien Act, Neb. Rev. Stat. 52-125 to 52-159, holding that summary judgment was proper but that an award of attorney fees was not.At issue in these appeals was whether equitable considerations made summary judgment improper, whether prejudgment interest was authorized in each case, and whether attorney fees were recoverable. The Supreme Court affirmed in part and reversed in part, holding (1) summary judgment was proper because there was no dispute that the supplier complied with the provisions of the Nebraska Construction Lien Act; (2) an award of prejudgment interest was authorized because the claims were liquidated; and (3) under the circumstances, there was no statutory authorization for an award of attorney fees. View "Echo Group, Inc. v. Tradesmen International" on Justia Law

The Supreme Court affirmed the order of the Tax Equalization and Review Commission (TERC) affirming the judgment of the Perkins County Board of Equalization dismissing a 2021 property valuation protest brought by Mid America Products/Wheatland Industries LLC (Wheatland) because it was not timely filed, holding that there was no error.Wheatland, which owned a real estate parcel in Perkins County, protested the Perkins County assessor's valuation for the 2021 tax year. The Board automatically dismissed the 2021 protest as a matter of law. TERC affirmed, concluding that the Board correctly dismissed Wheatland's protest because the protest had not been timely filed. The Supreme Court affirmed, holding that because Wheatland's protest was filed after the statutory June 30 deadline, the Board properly dismissed the protest of the 2021 property valuation. View "Mid America Agri Products v. Perkins County Bd. of Equalization" on Justia Law

The Supreme Court affirmed the judgment of the district court finding that the Nebraska Real Estate License Act, Neb. Rev. Stat. 81-885.01 to 81-885.55, barred Choice Homes, LLC's claims regarding a failed purchase agreement, holding that the district court did not err.Choice attempted to buy certain real estate from Owners in order to sell it to Buyers, but after the closing failed, Buyers purchased the property directly from Owners. Choice brought this action seeking damages related the purchase claims. Choice also asserted a defamation claim stemming from an online review posted by Buyers. The district court granted summary judgment against Choice. The Supreme Court affirmed, holding (1) the Act barred Choice's nondefamation claims; and (2) Choice was not defamed by the review at issue because it did not state or imply a false statement of fact. View "Choice Homes v. Donner" on Justia Law

The Supreme Court affirmed in part and reversed in part the judgment of the district court granting Barbara Humphrey's motion for summary judgment as to partition of certain property and denying both parties' motions for summary judgment as to unjust enrichment, holding that the court erred in granting summary judgment as to Barbara's partition claim.Donald Humphrey and Edward Smith purchased a home together, and Donald paid a portion of the purchase price. The parties agreed this was to be a loan and memorialized their understanding in a loan agreement wherein they agreed that Donald would remove his name from the property's ownership when the loan was repaid. After Donald died, Barbara, his wife, brought a complaint for partition of the property, arguing that she and Smith were tenants in common. Smith counterclaimed for unjust enrichment, asserting that Donald forgave the remainder of the loan before he died, leaving Smith as the property's sole owner. The district court granted summary judgment for Barbara as to partition and denied summary judgment on all other claims. The Supreme Court reversed in part, holding that the district court erred in granting summary judgment in favor of Barbara on the issue of partition. View "Humphrey v. Smith" on Justia Law

The Supreme Court affirmed the order of the district court that $18,000 in cash be forfeited to the State after finding that the State had shown by clear and convincing evidence that the cash was used or intended to be used to facilitate a violation of the Uniform Controlled Substances Act, holding that there was no error.On appeal, Christopher Bouldin, from whom the cash was seized by a law enforcement officer during a traffic stop, argued that the district court applied an incorrect standard of proof and that there was insufficient evidence to order the forfeiture. The Supreme Court affirmed, holding (1) the district court applied the standard of proof required by the governing statute; and (2) the evidence was sufficient to support the district court's finding that the $18,000 was subject to forfeiture. View "State v. $18,000" on Justia Law

The Supreme Court affirmed the judgment of the district court finding that Plaintiff did not qualify for an extended redemption period under Neb. Rev. Stat. 77-1827 and that the tax certificate sale process at issue in this case did not violate Plaintiff's constitutional rights, holding that there was no error.Because Plaintiff did not pay her 2013 property taxes the Lancaster County treasurer to a private party. Three years later, the tax certificate holder applied for and obtained a tax deed to the property. Plaintiff subsequently brought this action seeking to quiet title to the property in her name, arguing that the issuance of the tax deed had violated her rights under the state and federal constitutions and that she had a statutory right to a five-year redemption period under Neb. Rev. Stat. 77-1827. The district court dismissed all claims. The Supreme Court affirmed, holding that the district court did not err when it determined that Plaintiff was not entitled to the statutory extended redemption period or when it dismissed her constitutional claims. View "Nieveen v. TAX 106" on Justia Law

The Supreme Court affirmed the judgment of the district court denying a motion to vacate a decree of specific performance that also sought an order of joinder, holding the there was no error.Wilkinson Development, Inc. brought an action against Ford & Ford Investments for specific performance of a real estate contract concerning the purchase of commercial real estate. The district court granted Wilkinson's complaint for specific performance. PSK, LLC, a subsequent purchaser of the subject real estate, later filed the motion at issue on appeal seeking vacation of the degree and an order of joinder. The district court denied the motion. The Supreme Court affirmed, holding that there was no merit to any of PSK's assignments of error. View "Wilkinson Development, Inc. v. Ford & Ford Investments" on Justia Law

The Supreme Court reversed the judgment of the district court affirming the county court's denial of Defendant's motion for a return of his seized firearm, holding that the lower courts erred.Law enforcement officers seized Defendant's shotgun incident to an arrest. Following his successful completion of probation, Defendant filed a motion in the county court to return his shotgun. The county court denied the motion and ordered that the firearm be destroyed. The district court affirmed. The Supreme Court reversed, holding that the State failed to meet its burden to show that Defendant's seized firearm was contraband or subject to forfeiture or that the government had some other continuing interest in the property. View "State v. Zimmer" on Justia Law