Justices Send Nebraska Tax Sale Cases Back to State High Court

Two challenges to Nebraska law were sent back to the state’s high court Monday in light of the US Supreme Court’s ruling that local governments can’t keep surplus proceeds when they sell property to settle tax debts.

Known as a “GVR"—for grant, vacate, and remand—the justices often allow lower courts another shot at cases after they issue a ruling that could potentially change the analysis or outcome of a case.

The cases sent back were filed by homeowners Kevin Fair and Sandra Nieveen, who challenged Nebraska’s law that allowed a private third party to seize Fair’s home worth $60,000 ...