Guardian Tax Partners v. Skrupa Invest. Co.
295 Neb. 639
| Neb. | 2017Background
- Guardian Tax Partners bought and recorded a treasurer’s tax deed to a 1% interest in Douglas County real estate; Skrupa Investment claimed the remaining 99%.
- Guardian filed a partition complaint asserting 1% vs. 99% ownership; Skrupa Investment filed a counterclaim to quiet title, alleging Guardian’s tax deed was invalid for failure to give statutory notice.
- Guardian moved for partial summary judgment on title (validity of the tax deed); the district court ruled on July 24, 2015, that the tax deed was valid and that Guardian owned 1% and Skrupa 99%, resolving all title claims.
- More than 30 days after the July 24 order, Skrupa moved to have that order certified as a final appealable order under Neb. Rev. Stat. § 25-1315(1); the district court granted certification.
- Skrupa appealed from the certification order 94 days after the July 24 order; the Supreme Court considered whether the July 24 order was a final appealable order and whether § 25-1315 applied.
Issues
| Issue | Plaintiff's Argument (Guardian) | Defendant's Argument (Skrupa) | Held |
|---|---|---|---|
| Whether the July 24, 2015 order resolving title was a final, appealable order | The title determination resolved all ownership interests and thus was a final order under Peterson framework | The order was not final because partition remained; appealability required later partition proceedings or certification | The July 24 order resolved title for all parties and fell within Peterson class 2; it was a final, appealable order under §25-1902 |
| Whether Neb. Rev. Stat. § 25-1315(1) (certification for multiple claims/parties) applied | §25-1315 did not apply because, although multiple parties existed, the July 24 order adjudicated title as to all parties and thus was not an adjudication as to fewer than all parties | §25-1315 applied because there were multiple causes of action (partition and quiet title) and the court appropriately certified for immediate appeal | §25-1315 did not apply: the title dispute and quiet title counterclaim were not separate causes of action for §25-1315 purposes, and the July 24 order disposed of all parties’ title claims |
| Timeliness of appeal from the certified order | Certification order made the July 24 order appealable when certified; appeal from the certification was timely | The appeal should have been from the July 24 final order within 30 days; certifying later did not reset the appeal clock | Because the July 24 order was a final order and not subject to §25-1315 certification, the 30-day appeal period began on July 24; Skrupa’s appeal (filed 94 days later) was untimely |
Key Cases Cited
- Peterson v. Damoude, 95 Neb. 469 (seminal partition appealability framework)
- Sewall v. Whiton, 85 Neb. 478 (combined title and partition determinations treated as single step in partition proceedings)
- Schlake v. Schlake, 294 Neb. 755 (describing the title-determination phase of partition as a special proceeding)