Guardian Tax Partners, Inc. v. Skrupa Investment Co.

Guardian Tax Partners Inc. purchased, at a treasurer’s tax sale, a one percent interest in certain Douglas County real estate owned by Skrupa Investment Company. Guardian subsequently recorded a treasurer’s tax deed to the real estate interest. Thereafter, Guardian filed a complaint for partition against Skrupa Investment and Frank and Mary Skrupa. In their answer, Skrupa Investment and Frank alleged that Guardian’s tax deed was invalid due to Guardian’s failure to give the required statutory notice to the record owner. Skrupa Investment also filed a counterclaim to quiet title, claiming 100 percent interest in the property. On July 24, 2015, the district court entered an order finding that the tax deed was valid and determining that Guardian owned a one percent interest and Skrupa Investment owned a ninety-nine percent interest in the real estate. Upon Skrupa Investment’s motion, the district court certified the July 24 order as final and appealable. Skrupa Investment then appealed from the July 24 order. The Supreme Court dismissed the appeal, holding that Skrupa Investment’s appeal was out of time because the July 24, 2015 order was a final, appealable order not subject to certification under Neb. Rev. Stat. 25-1315. View "Guardian Tax Partners, Inc. v. Skrupa Investment Co." on Justia Law