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ABERNATHY v. CITY OF OMAHA

No. 36978.

163 N.W.2d 579 (1968)

183 Neb. 660

Richard ABERNATHY, Jr., and Barbara Abernathy, Appellees, v. CITY OF OMAHA and Sam J. Howell, County Treasurer, Appellants.

Supreme Court of Nebraska.

December 20, 1968.

Attorney(s) appearing for the Case

Herbert M. Fitle, City Atty., Edward M. Stein, Lawrence J. Corrigan, Frederick A. Brown, Walter J. Matejka, James E. Fellows, John B. Abbott, George S. Selders, Jr., Kent N. Whinnery, Omaha, for appellants.

Robert J. Huck, John W. Delehant, Omaha, for appellees.

Heard before WHITE, C. J., and SPENCER, BOSLAUGH, SMITH, McCOWN, and NEWTON, JJ., and SCHMIDT, District Judge.

SPENCER, Justice.

This action involves the collection of a 5-mill levy by a sanitary and improvement district on property annexed by the city of Omaha. The levy and resultant tax were found to be void and unenforceable as to plaintiffs.

Prior to July 1, 1965, Prairie Hills Addition, a subdivision in Douglas County, was wholly within the boundaries of Sanitary and Improvement District No. 43 of Douglas County, hereinafter referred to as district. On July 1...

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