Nebraska Supreme Court
Boone River, LLC v. Miles
August 11, 2023314 Neb. 889
Summary
The court held that Boone River and 11T had standing to pursue unjust-enrichment claims for property taxes paid while they held the tax certificate or tax deed, including taxes paid by 11T's parent on its behalf. Nevertheless, the court held that claim preclusion barred both companies from pursuing those claims against Miles and Bettin because the claims arose from the same operative facts and could have been asserted in the earlier quiet-title action. The judgment against Miles and Bettin was reversed, while the judgment against Moninger was affirmed because he neither pleaded claim preclusion nor appealed.