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Echo Fin. v. Peachtree Props., L.L.C.

Court of Appeals of Nebraska

May 19, 2015

ECHO FINANCIAL, APPELLEE,
v.
PEACHTREE PROPERTIES, L.L.C., ET AL., APPELLEES, AND COUNTY OF SARPY, NEBRASKA, APPELLANT

As Amended May 21, 2015.

Page 696

[Copyrighted Material Omitted]

Page 697

Appeal from the District Court for Sarpy County: DAVID K. ARTERBURN, Judge.

L. Kenneth Polikov, Sarpy County Attorney, and Bonnie N. Moore for appellant.

Deana K. Walocha for appellee Echo Financial.

MOORE, Chief Judge, and INBODY and PIRTLE, Judges.

OPINION

Page 698

[22 Neb.App. 899] Inbody, Judge.

INTRODUCTION

The County of Sarpy (Sarpy County) appeals the order of the Sarpy County District Court granting Echo Financial's motion for summary judgment and entering a decree of foreclosure on Echo Financial's tax certificate.

Page 699

STATEMENT OF FACTS

This appeal relates to a parcel of real property in Sarpy County, Nebraska, legally described as " Lot 62, Villas at Creekside, a Subdivision in Sarpy County, Nebraska," herein-after referred to as the " subject property." Echo Financial is the holder of tax sale certificate No. 10281 for the subject property. This tax certificate was issued by the Sarpy County treasurer to Echo Financial and evidences the purchase of unpaid property taxes on March 3, 2010, for the 2008 taxes on the subject property. Echo Financial also is the holder of a lien for the subsequent general taxes assessed on the subject property in 2009, 2010, and the first half of 2011.

In June 2013, Echo Financial filed a complaint for foreclosure of the subject property. All parties with interests in the property were named as defendants, including Sarpy County [22 Neb.App. 900] and Sanitary and Improvement District (SID) No. 268. Echo Financial alleged that SID No. 268 held special assessments on the subject property and that Sarpy County had unpaid weed control assessments or " weed liens" on the subject property. Sarpy County was the only defendant to file an answer or otherwise make an appearance. In its answer, Sarpy County admitted that it held weed liens on the subject property and also affirmatively alleged that it levied taxes on the subject property for tax years ...


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