County of Polk v. Wombacher

This is an appeal from the district court for Polk County involving the foreclosure by Polk County of a tax sale certificate covering village special assessments of the village of Shelby, Nebraska. The district court found that the county was the owner and holder of the county treasurer’s certificate of tax sale No. 100 and granted summary judgment for the county, entitling it to foreclose its lien of the certificate.

Since the matter arises from the entering of summary judgment, we are obligated to view the evidence in the light most favorable to the party against whom the motion is directed…