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AMISUB v. BOARD OF COUNTY COM'RS

No. S-92-263.

508 N.W.2d 827 (1993)

244 Neb. 657

AMISUB (SAINT JOSEPH HOSPITAL), INC., Appellant, v. BOARD OF COUNTY COMMISSIONERS OF DOUGLAS COUNTY, Nebraska, Appellee.

Supreme Court of Nebraska.

December 3, 1993.

Attorney(s) appearing for the Case

William R. Johnson and Raymond E. Walden, of Kennedy, Holland, DeLacy & Svoboda, Omaha, for appellant.

James S. Jansen, Douglas County Atty., and Edwin T. Lowndes, Omaha, for appellee.

HASTINGS, C.J., and BOSLAUGH, WHITE, CAPORALE, SHANAHAN, FAHRNBRUCH, and LANPHIER, JJ.

HASTINGS, Chief Justice.

AMISUB (Saint Joseph Hospital), Inc., brought this action pursuant to Neb.Rev. Stat. § 77-1735 (Reissue 1990), to recover real and personal property taxes paid for the year 1989. The district court dismissed the plaintiff's third amended petition and overruled the plaintiff's motion for a new trial.

Statutory interpretation is a matter of law in connection with which an appellate court has an obligation to reach an independent...

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