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BESHORE v. SIDWELL

Nos. 85-084, 85-085.

384 N.W.2d 290 (1986)

222 Neb. 441

Paul S. BESHORE, Appellant, v. Jean SIDWELL, Treasurer of Buffalo County, Nebraska, Appellee. GRENOBLE PARTNERSHIP, a South Dakota Limited Partnership, Appellant, v. Jean SIDWELL, Treasurer of Buffalo County, Nebraska, Appellee.

Supreme Court of Nebraska.

April 4, 1986.

Attorney(s) appearing for the Case

Patrick J. Nelson of Jacobsen, Orr & Nelson, P.C., Kearney, for appellants.

Gerald R. Jorgensen, Deputy Buffalo Co. Atty., for appellee.

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

KRIVOSHA, Chief Justice.

In this appeal we are presented with two cases which have been consolidated for argument before this court. The relevant facts and legal principles applicable thereto in each case are identical. Both appellants, one an individual, the other a limited partnership, brought suit in the district court for Buffalo County, Nebraska, alleging that they had paid property taxes within the 2 years preceding the filing of their respective actions in...

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