Adair Holdings, LLC v. Johnson

Summary

The Nebraska Supreme Court affirmed summary judgment voiding a tax deed because the notice misstated the applicable redemption period. The court held that the landowner’s tender of payment established standing to challenge the deed and that strict compliance with statutory notice requirements was required. The court also affirmed quieting title in the landowner and declined to order reimbursement of delinquent taxes because the request was not properly raised below and the appellant was not shown to hold the relevant reimbursement rights.

Holdings

1. Under Neb. Rev. Stat. § 77-1844, the statutory requirement that taxes have been paid includes tendering payment. Johnson's attempted tender gave him standing to challenge the tax deed even though the tender occurred outside the statutory redemption period but within the period stated in the defective notice.
2. A tax deed is void when the tax-deed holder fails to strictly comply with the statutory notice requirements before acquiring the deed. A notice misstating the expiration of the redemption period invalidates the tax deed.
3. A landowner need not prove detrimental reliance on an inaccurate statutory notice to invalidate a tax deed.
4. The district court properly quieted title in Johnson without ordering reimbursement to Adair Holdings because Adair Holdings did not request equitable reimbursement below, did not assign the omission as error, and did not show that rights held by the entities that paid the taxes had been assigned to it.

Questions Presented

1. Whether Johnson had standing under Neb. Rev. Stat. § 77-1844 to challenge the tax deed when he attempted to tender redemption payment but the treasurer refused it after issuance of the deed.
2. Whether the tax deed was void because the notice misstated the applicable redemption period under Neb. Rev. Stat. § 77-1831.
3. Whether a landowner must prove detrimental reliance on an inaccurate tax-deed notice to invalidate the deed.
4. Whether the district court properly quieted title in Johnson without ordering him to reimburse Adair Holdings for delinquent taxes paid by its predecessor in interest.

Disposition

affirmed