A surprising Nebraska Supreme Court opinion has spurred legislative changes to Nebraska's tax sale laws.  Partner Katie French has summarized Nebraska's tax certificate law, the shocking case of Wisner v. Vandelay, and the legislature's necessary but little-too-late response. TAX CERTIFICATE LAW: In the case of delinquent real estate taxes, the county treasurer may sell real property for taxes. The treasurer provides the purchaser a tax certificate that represents a transfer [...]