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ALLIANCE R.R. CR. U. v. COUNTY OF BOX BUTTE

No. S-91-252.

503 N.W.2d 191 (1993)

243 Neb. 840

ALLIANCE RAILROAD COMMUNITY CREDIT UNION, Formerly Alliance Railroad Employees Credit Union, Appellant, v. COUNTY OF BOX BUTTE, Nebraska, Appellee.

Supreme Court of Nebraska.

July 23, 1993.

Attorney(s) appearing for the Case

Terry Curtiss of Curtiss, Moravek & Curtiss, P.C., Alliance, for appellant.

M. Roger Schneekloth, Box Butte County Atty., and Laurice M. Margheim, Alliance, for appellee.

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

HASTINGS, Chief Justice.

The Alliance Railroad Community Credit Union (Credit Union) appeals the district court's dismissal of its petition which sought the refund of certain real estate taxes paid to the County of Box Butte, Nebraska (County). The requested relief was based on either Neb.Rev.Stat. § 77-1734.01 (Reissue 1990) or Neb.Rev.Stat. § 77-1735 (Reissue 1990). The Credit Union claims that the County is prohibited from assessing or levying general...

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