No. 22-237

Sandra K. Nieveen v. TAX 106, et al.

Lower Court: Nebraska
Docketed: 2022-09-13
Status: GVR
Type: Paid
Amici (2)Response RequestedResponse WaivedRelisted (4) Experienced Counsel
Tags: due-process eighth-amendment excessive-fines government-seizure just-compensation property-rights takings-clause tax-sale
Latest Conference: 2023-06-01 (distributed 4 times)
Question Presented (from Petition)

Under Nebraska's tax sale scheme, the state stole the full value of Sandra K. Nieveen's home by allowing a private investor to take title after paying Nieveen's back taxes and penalties. Nieveen, an elderly woman who suffers from physical and mental disabilities, owed $3,796; her home was worth $61,900. The Nebraska Supreme Court summarily rejected Nieveen's claims under the Takings Clause and Excessive Fines Clause under the analysis in Continental Resources v. Fair, 311 Neb. 184 (2022). A petition for writ of certiorari in Fair is pending before this Court, docket no. 22-160, and the questions presented in this case are identical:

1. Does the government violate the Takings Clause when it confiscates property worth more than the debt owed by the owner?

2. Does the forfeiture of far more property than needed to satisfy a delinquent tax debt plus interest, penalties, and costs constitute an excessive fine within the meaning of the Eighth Amendment?

Question Presented (AI Summary)

Does the government violate the Takings Clause when it confiscates property worth more than the debt owed by the owner?

Docket Entries

2023-07-07
Judgment and mandate issued.
2023-06-05
Petition GRANTED. Judgment VACATED and case REMANDED for further consideration in light of Tyler v. Hennepin County, 598 U. S. ___ (2023).
2023-06-05
Motion for leave to file amicus brief filed by New England Legal Foundation GRANTED.
2023-05-30
DISTRIBUTED for Conference of 6/1/2023.
2023-01-09
DISTRIBUTED for Conference of 1/13/2023.
2022-12-21
DISTRIBUTED for Conference of 1/6/2023.
2022-12-15
2022-12-06
2022-11-14
Motion to extend the time to file a response is granted and the time is extended to and including December 6, 2022, for all respondents.
2022-11-10
Motion to extend the time to file a response from November 25, 2022 to December 6, 2022, submitted to The Clerk.
2022-10-26
Response Requested. (Due November 25, 2022)
2022-10-25
DISTRIBUTED for Conference of 11/10/2022.
2022-10-18
2022-10-13
Motion for leave to file amicus brief filed by New England Legal Foundation.
2022-10-07
Waiver of right of respondent Douglas J. Peterson, Attorney General of Nebraska to respond filed.
2022-09-19
Waiver of right of respondents Rachel Glover, Lancaster County Treasurer & Lancaster County to respond filed.
2022-09-09

Attorneys

Douglas J. Peterson, Attorney General of the State of Nebraska
Eric James HamiltonOffice of the Attorney General of Nebraska, Respondent
New England Legal Foundation
John PagliaroThe New England Legal Foundation, Amicus
Rachel Glover, Lancaster County Treasurer & Lancaster County
Eric SynowickiLancaster County Attorney's Office, Respondent
Sandra K. Nieveen
Deborah Joyce La FetraPacific Legal Foundation, Petitioner
TAX 106 and Vintage Mgt. LLC
Christian R. BlunkHarris & Associates Law Firm, Respondent