S-20-0802 In the matter of Main St. Properties LLC (Appellant) v. City of Bellevue Board of Equalization & Susan Kluthe
Sarpy County District Court, Hon. Stefanie Martinez
Attorneys: Jason M. Bruno & Thomas G. Schumacher (Sherrets Bruno & Vogt, LLC, for Appellants) – Heather B. Veik (Erickson & Sederstrom, for Appellees)
Civil: Lien by Board of Equalization
Proceedings Below: The district court concluded that it lacked subject matter jurisdiction to hear Appellant’s appeal of the Board of Equalization decision under Neb. Rev. Stat. § 19-2422 because it found there was no “special assessment” to appeal under the statute. The district court also determined that the Appellant did not perfect its appeal pursuant to Neb. Rev. Stat. §§ 25-1901, et seq., and found it lacked subject matter jurisdiction because Appellant’s petition to “appeal” the Board of Equalization decision was not labeled a “petition in error.”
Issues on Appeal: Whether the district court erred when it determined 1) it did not have subject matter jurisdiction to hear Appellant’s appeal under Neb. Rev. Stat. § 19-2422; and 2) Appellant did not perfect an appeal pursuant to Neb. Rev. Stat. §§ 25-1901, et seq.