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MACH v. COUNTY OF DOUGLAS

No. S-99-266.

612 N.W.2d 237 (2000)

259 Neb. 787

Leo D. MACH and Betsy Clark, appellants, v. COUNTY OF DOUGLAS, State of Nebraska, and Julie M. Haney, as treasurer of Douglas County, Nebraska, appellees.

Supreme Court of Nebraska.

June 23, 2000.

Attorney(s) appearing for the Case

Monte Taylor, of Taylor, Kluver, Peters & Drews, Omaha, for appellants.

James S. Jansen, Douglas County Attorney, and Timothy J. Buckley, Omaha, for appellees.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

McCORMACK, J.

NATURE OF CASE

Appellants, Leo D. Mach and Betsy Clark, sued the County of Douglas and the Douglas County treasurer (collectively the County) alleging that the County's system for enforcement and collection of inheritance tax violates the constitutional rights of those who are compelled to pay the tax. The action was initially filed in the county court, but was later transferred to the district court...

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