County of Sarpy v. Jansen Real Estate Co.

Hannon, Judge.

Sarpy County filed this action to foreclose delinquent real estate taxes in 1989 and 1990 against three lots owned by Jansen Real Estate Co. (Jansen). The lots are located in Western Hills, a subdivision located in Sarpy County. The subdivision is a quarter section of real estate which until 1991 had been valued for agricultural purposes under Neb. Rev. Stat. §§ 77-1344 through 77-1348 (Reissue 1990). The taxes foreclosed against the lots were the additional taxes assessed when the quarter section ceased to qualify for the special value. The taxes were in the amount that would…