County of Sherman v. Evans

I concur. However, I write separately to further address the effect of the filing of a petition in bankruptcy and the existence of an automatic stay on the tax sale certificates in the instant case.

The majority correctly notes that Neb. Rev. Stat. §§ 77-1856 (Reissue 1990) and 77-1902 (Reissue 1986) provide that a tax sale certificate which is not foreclosed within 90 days of the certificate’s expiration ceases to be valid. Appellee contends, however, that this limitation period was tolled by an automatic stay in bankruptcy. Thus, we are confronted with the question of whether an automatic…