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IN RE 1981-82 CTY. TAX LEVY BY SAUNDERS CTY.

Nos. 82-248, 82-324.

335 N.W.2d 299 (1983)

214 Neb. 624

In re 1981-82 COUNTY TAX LEVY BY SAUNDERS COUNTY BOARD OF EQUALIZATION. Erwin MATULKA, Appellant, v. COUNTY BOARD OF EQUALIZATION et al., Appellees. In re 1981-82 COUNTY TAX LEVY BY DAWES COUNTY BOARD OF EQUALIZATION. Bruce T. ISKE, Appellant, v. COUNTY BOARD OF EQUALIZATION et al., Appellees.

Supreme Court of Nebraska.

June 17, 1983.

Attorney(s) appearing for the Case

John F. Recknor of Barlow, Johnson, DeMars & Flodman, Lincoln, for appellants.

James B. Gessford of Perry, Perry, Witthoff, Guthery, Haase & Gessford, P.C., Lincoln, for appellees School Dist. of Wahoo, et al.

Terrance O. Waite of Smith, King & Waite, Gordon, for appellee School Dist. of Hay Springs.

H.W. Snyder, Crawford, for appellee School Dist. of Hemingford.

William L. Howland, Dawes County Atty., Chadron, for appellee Dawes County Bd. of Equalization.

James W. Slavik of Crites, Shaffer & Slavik, Chadron, for appellee School Dist. of Chadron.

William L. Howland of Bump, Howland & Watson, Chadron, for appellee School Dist. of Crawford.

KRIVOSHA, C.J., and BOSLAUGH, McCOWN, WHITE, HASTINGS, CAPORALE, and SHANAHAN, JJ.

KRIVOSHA, Chief Justice.

Both of these appeals, which were tried separately, one in the District Court for Saunders County, Nebraska, and the other in the District Court for Dawes County, Nebraska, but argued to this court together, present the single question of whether a taxpayer desiring to appeal the levy of a tax sufficient to pay nonresident high school tuition pursuant to Neb.Rev.Stat. § 79-436 (Reissue 1981) must give notice of appeal within 10 days of...

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