Guardian Tax Partners v. Skrupa Invest. Co.

889 N.W.2d 825, 295 Neb. 639
Nebraska Supreme Court·Decided January 27, 2017·No. S-15-999·Published·Cited by 226 cases

Opinion

Nebraska Supreme Court Online Library www.nebraska.gov/apps-courts-epub/ 01/27/2017 09:08 AM CST

- 639 -

Nebraska Supreme Court A dvance Sheets 295 Nebraska R eports

GUARDIAN TAX PARTNERS v. SKRUPA INVEST. CO.

Cite as 295 Neb. 639

Guardian Tax Partners, Inc., a Nebraska corporation, appellee, v. Skrupa I nvestment Company, a Nebraska corporation, appellant, and Frank S. Skrupa et al., appellees.

___ N.W.2d ___

Filed January 27, 2017. No. S-15-999.

1. Jurisdiction: Appeal and Error. A jurisdictional question which does not involve a factual dispute is determined by an appellate court as a matter of law.

2. Final Orders: Appeal and Error. A trial court’s decision to certify a final judgment pursuant to Neb. Rev. Stat. § 25-1315(1) (Reissue 2016) is reviewed for an abuse of discretion.

3. Jurisdiction: Appeal and Error. Before reaching the legal issues presented for review, it is the duty of an appellate court to determine whether it has jurisdiction over the matter before it.

4. Jurisdiction: Final Orders: Time: Notice: Appeal and Error. In order to vest an appellate court with jurisdiction, a notice of appeal must be filed within 30 days of the entry of the final order.

5. Final Orders: Appeal and Error. To be appealable, an order must satisfy the final order requirements of Neb. Rev. Stat. § 25-1902 (Reissue 2016) and, additionally, where implicated, Neb. Rev. Stat. § 25-1315(1) (Reissue 2016).

6. Partition: Final Orders. When a partition action involves a dispute over ownership or title as well as a dispute over the method of partition , the parties have a right to have title determined first, and, if they elect to do so, an order resolving only the title dispute is a final, appealable order.

7. Summary Judgment: Final Orders. Partial summary judgments are usually considered interlocutory. They must ordinarily dispose of the whole merits of the case to be considered final.

8. Actions: Partition. Partition actions are unique in that when title is contested, the action has two distinct stages: first, the title determination and, second, the division of the real estate, i.e., the “partition.”

Nebraska Supreme Court A dvance Sheets 295 Nebraska R eports

GUARDIAN TAX PARTNERS v. SKRUPA INVEST. CO.

Cite as 295 Neb. 639

9. Actions: Parties: Final Orders: Appeal and Error. With the enactment of Neb. Rev. Stat. § 25-1315(1) (Reissue 2016), one may bring an appeal pursuant to such section only when (1) multiple causes of action or multiple parties are present, (2) the court enters a final order within the meaning of Neb. Rev. Stat. § 25-1902 (Reissue 2016) as to one or more but fewer than all of the causes of action or parties, and (3) the trial court expressly directs the entry of such final order and expressly determines that there is no just reason for delay of an immediate appeal.

10. Actions. Whether more than one cause of action is stated depends mainly upon (1) whether more than one primary right or subject of controversy is presented, (2) whether recovery on one ground would bar recovery on the other, (3) whether the same evidence would support the different counts, and (4) whether separate causes of action could be maintained for separate relief.

11. Final Orders: Time: Appeal and Error. An appeal must be filed within 30 days of the final order from which an appeal is taken.

Appeal from the District Court for Douglas County: Gary B. R andall, Judge. Appeal dismissed.

Kristopher J. Covi and Jay D. Koehn, of McGrath, North, Mullin & Kratz, P.C., L.L.O., for appellant.

Steven G. Ranum, of Croker, Huck, Kasher, DeWitt, Anderson & Gonderinger, L.L.C., for appellee Guardian Tax Partners, Inc.

Heavican, C.J., Wright, Miller-Lerman, Cassel, Stacy, K elch, and Funke, JJ.

Cassel, J.

INTRODUCTION

The district court entered a judgment in partition,1 albeit one styled as a partial summary judgment order, confirming ownership shares and implicitly directing partition to be made. More than 30 days later, a party obtained the court’s

1 See Neb. Rev. Stat. § 25-2179 (Reissue 2016).

Nebraska Supreme Court A dvance Sheets 295 Nebraska R eports

GUARDIAN TAX PARTNERS v. SKRUPA INVEST. CO.

Cite as 295 Neb. 639

certification of the order as final under the statute governing cases involving multiple claims or parties.2 Because the partition presented only a single cause of action and the order settled the title claims of all parties, the statute was not implicated and the appeal time ran from the entry of the order. We therefore lack jurisdiction and dismiss the appeal.

BACKGROUND

At a treasurer’s tax sale, Guardian Tax Partners, Inc.

(Guardian), purchased a 1-percent interest in certain Douglas County real estate owned by Skrupa Investment Company (Skrupa Investment). Later, Guardian obtained and recorded a treasurer’s tax deed to the 1-percent interest in the real estate.

Guardian then filed a complaint for partition against Skrupa Investment, alleging that Guardian owned 1 percent and Skrupa Investment owned 99 percent. The complaint also named as defendants Frank Skrupa (using three versions of his name with different middle initials) and Mary A. Skrupa, and asserted that Frank and Mary may claim an interest in the real estate. And the complaint also included the usual formulation for unknown persons as additional parties. Mary and the unknown parties were served by publication.

Skrupa Investment and Frank filed an answer, alleging that Guardian’s tax deed was invalid because of Guardian’s failure to comply with certain statutory notice requirements. With the answer, Skrupa Investment (but not Frank) filed a counterclaim to quiet title, claiming 100-percent interest in the property. The title determination depended upon whether Guardian possessed a valid tax deed, which, in turn, depended upon whether it gave the required statutory notice to the record owner.

Guardian filed a “Motion for Partial Summary Judgment” on Skrupa Investment’s counterclaim and on the issue of whether Guardian had a valid tax deed. After a hearing, the district court entered an order on July 24, 2015, finding that the tax

2 Neb. Rev. Stat. § 25-1315 (Reissue 2016).

Nebraska Supreme Court A dvance Sheets 295 Nebraska R eports

GUARDIAN TAX PARTNERS v. SKRUPA INVEST. CO.

Cite as 295 Neb. 639

deed was valid “regardless of whether [Skrupa Investment] successfully rebutted the presumption of the Tax Deed’s validity , [because Guardian] complied with all of the necessary statutory requirements.” Thus, the July 24 order resolved all title issues and determined that Guardian owned a 1-percent interest and Skrupa Investment owned a 99-percent interest in the real estate.

On the 28th day after entry of the July 24, 2015, order, Skrupa Investment filed a motion asking the court to certify the July 24 order as a final order pursuant to § 25-1315. After a hearing, the court sustained the motion, certifying the July 24 order as a final and appealable order. Both the hearing and entry of the certification order occurred more than 30 days after July 24. The court found that the July 24 order had determined title to the real estate and left nothing to the court but partition and the sale of real estate. The court additionally found no just reason for delay, noting “if the reviewing court reverses the Court’s . . . Order post-sale, the invalidation of the Tax Deed at issue would even be effective as to a purchaser for value at the partition sale.”

Skrupa Investment appealed from the order that certified the July 24, 2015, order. We moved the appeal to our docket.3 ASSIGNMENTS OF ERROR

Skrupa Investment assigns, restated, that the district court erred in (1) deciding as a matter of law that the tax deed was valid, (2) deciding that Guardian complied with the required statutory notice provisions, and (3) granting Guardian’s motion for partial summary judgment.

STANDARD OF REVIEW

[1,2] A jurisdictional question which does not involve a factual dispute is determined by an appellate court as a matter of law.4 A trial court’s decision to certify a final

Free access — add to your briefcase to read the full text and ask questions with AI

Guardian Tax Partners v. Skrupa Invest. Co., 889 N.W.2d 825, 295 Neb. 639 (Neb. 2017).

889 N.W.2d 825 (Guardian Tax Partners v. Skrupa Invest. Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Bayliss v. Clason
Nebraska Court of Appeals, 2024
Mann v. Mann
978 N.W.2d 606 (Nebraska Supreme Court, 2022)
Humphrey v. Smith
974 N.W.2d 293 (Nebraska Supreme Court, 2022)
Tyrrell v. Frakes
309 Neb. 85 (Nebraska Supreme Court, 2021)
Clason v. LOL Investments
308 Neb. 904 (Nebraska Supreme Court, 2021)
State v. McGuire
301 Neb. 895 (Nebraska Supreme Court, 2018)
State on behalf of Marcelo K. & Rycki K. v. Ricky K.
300 Neb. 179 (Nebraska Supreme Court, 2018)
State ex rel. Marcelo K. v. Ricky K.
912 N.W.2d 747 (Nebraska Supreme Court, 2018)
Rafert v. Meyer
298 Neb. 461 (Nebraska Supreme Court, 2017)
Wayne L. Ryan Revocable Trust v. Ryan
297 Neb. 761 (Nebraska Supreme Court, 2017)
Ginger Cove Common Area Co. v. Wiekhorst
296 Neb. 416 (Nebraska Supreme Court, 2017)
Medicine Creek v. Middle Republican NRD
892 N.W.2d 74 (Nebraska Supreme Court, 2017)