State v. Merchant

Nebraska Advance Sheets STATE v. MERCHANT 439 Cite as

288 Neb. 439

to Tristar free and clear of all previous liens and encumbrances as a matter of law and the SID’s special assessment liens did not survive the transfer to Tristar. The SID did not meet its burden of showing it had an enforceable interest that entitled it to judgment, and the district court erred when it granted sum- mary judgment in favor of the SID, entered orders accordingly, and denied Tristar’s motion for summary judgment. CONCLUSION The treasurer tax deeds issued to Tristar pursuant to § 77-1837 and in compliance with §…