UNITED WAY OF MIDLANDS v. DOUGLAS CTY. BD. OF EQUAL.

No. 41106.

259 N.W.2d 270 (1977)

199 Neb. 323

The UNITED WAY OF the MIDLANDS, a corporation, Appellant, v. The DOUGLAS COUNTY BOARD OF EQUALIZATION, Douglas County, Nebraska, Appellee.

Supreme Court of Nebraska.

October 26, 1977.


Attorney(s) appearing for the Case

John K. Boyer and Michael L. Johnson, of Fraser, Stryker, Veach, Vaughn & Meusey, P.C., Omaha, for appellant.

Donald L. Knowles, Douglas County Atty., Rockford G. Meyer, Deputy County Atty., Omaha, for appellee.

Heard before WHITE, C. J., and SPENCER, BOSLAUGH, McCOWN, CLINTON, BRODKEY and WHITE, JJ.


SPENCER, Justice.

Plaintiff, a nonprofit charitable corporation, appeals from an order of the District Court sustaining a demurrer to its appeal from a tax exemption determination by the Douglas County Board of Equalization.

The only issue on appeal is whether plaintiff's appeal to the District Court was timely because the transcript on appeal was not filed within 20 days. We reverse.

On May 5, 1976, the...

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