Adair Holdings v. Johnson, 304 Neb. 720

In March 2014 Adair Asset Management, L.L.C. (with BMO Harris Bank) bought a tax-sale certificate for land owned by Dennis G. Johnson and later paid additional delinquent taxes for subsequent years.
After waiting the statutory 3-year period, Adair Management sent certified-mail notice in March 2017 (returned unclaimed) and published notice in April 2017, but the published/mailed notice used language from a later statute stating owner-occupants had 45 days after application to redeem.
The applicable statutory scheme (2009 version) governed this certificate and provided that redemption expired upon issuance of the treasurer’s deed; Adair Management applied for a tax deed on July 19, 2017, and the treasurer issued and recorded the deed in late July 2017.
Johnson attempted to tender redemption payment immediately after he discovered the deed but the county treasurer refused because the deed had already been issued; Johnson then counterclaimed to quiet title and moved for summary judgment.
The district court held Adair Management’s tax deed void due to the statutory-notice misstatement, granted Johnson’s quiet title counterclaim, and did not order Johnson to reimburse Adair Holdings; Adair Holdings appealed.

Issue	Plaintiff's Argument (Adair)	Defendant's Argument (Johnson)	Held
Standing under §77-1844 (may Johnson challenge deed?)	Johnson lacked standing because he had not paid taxes.	Tender of payment to treasurer suffices as “paid” and grants standing.	Tender = paid for §77-1844 purposes; Johnson has standing.
Validity of tax deed where statutory notice misstated redemption period	Notice complied (certified mail + publication); deed valid.	Notice misstated redemption deadline (used later statute); strict compliance required; deed void.	Notice misstatement rendered the deed void; §77-1831 must be strictly followed.
Whether landowner must show detrimental reliance on erroneous notice to void deed	Landowner must show detrimental reliance on notice.	No such requirement in statutory scheme.	No requirement of detrimental reliance; misstatement alone can void deed.
Equity / reimbursement — must Johnson reimburse certificate holder for taxes paid?	Even if deed void, Johnson should be ordered to reimburse delinquent taxes (equity: one who seeks equity must do equity).	Adair failed to seek reimbursement below and Adair Holdings is not the entity that paid taxes; no equitable relief warranted here.	Court affirmed quiet title for Johnson and declined to order reimbursement because Adair didn’t raise the claim below and Adair Holdings lacks shown entitlement on this record.

Wisner v. Vandelay Investments, 916 N.W.2d 698 (Neb. 2018) (tender to treasurer is treated as payment for standing to challenge tax deed)
Williamson v. Bellevue Med. Ctr., 934 N.W.2d 186 (Neb. 2019) (tax-deed challenges governed by statutory scheme)
Ottaco Acceptance, Inc. v. Larkin, 733 N.W.2d 539 (Neb. 2007) (treasurer is intended payee; statutory tender rule for standing)
Kuska v. Kubat, 22 N.W.2d 484 (Neb. 1946) (misstatement in statutory notice as basis to invalidate tax deed)
Wygant v. Dahl, 42 N.W. 735 (Neb. 1889) (equitable reimbursement principle where certificate holder timely preserved claim)