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IN RE 1969-1970 COUNTY TAX LEVY

No. 37757.

186 N.W.2d 729 (1971)

186 Neb. 752

In re 1969-1970 COUNTY TAX LEVY. Frederick H. MANN et al., Appellants, v. WAYNE COUNTY BOARD OF EQUALIZATION, Appellee, School District of Wayne, Wayne County, Nebraska, et al., Interveners-Appellees.

Supreme Court of Nebraska.

April 23, 1971.

Attorney(s) appearing for the Case

Wilson, Barlow & Watson, Kile W. Johnson, Lincoln, for appellants.

Donald Reed, County Atty., B. B. Bornhoft, Addison & Addison, Wayne, Jewell, Otte & Pollock, Norfolk, Beech & Webster, Pierce, Harry N. Larson, Wakefield, Patrick G. Rogers, Randolph, Mark J. Fuhrman, Pender, Raymond A. Jensen, Wisner, for interveners-appellees.

Cline, Williams, Wright, Johnson & Oldfather, Kevin Colleran, Lincoln, for amicus curiae.

Heard before WHITE, C. J., and CARTER, SPENCER, BOSLAUGH, SMITH, McCOWN, and NEWTON, JJ.

McCOWN, Justice.

This action was brought by a group of individual taxpayers against the Wayne County Board of Equalization to declare all or portions of the Wayne County 1969-1970 nonresident high school tuition levy illegal and unauthorized. In the alternative, they prayed that section 79-4,102, R.S.Supp., 1969, be declared unconstitutional and void. The district court determined that no portion of the levy was for an unlawful or unnecessary purpose; that section...

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