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CITY OF NORTH PLATTE v. TILGNER

No. S-10-540.

803 N.W.2d 469 (2011)

282 Neb. 328

CITY OF NORTH PLATTE, Nebraska, a municipal corporation, appellee and cross-appellant, v. William L. TILGNER et al., appellants and cross-appellees.

Supreme Court of Nebraska.

September 23, 2011.

Attorney(s) appearing for the Case

V. Gene Summerlin , of Ogborn, Summerlin & Ogborn, P.C., Lincoln, for appellants.

Steve Grasz , of Husch Blackwell, L.L.P., Omaha, and Douglas L. Stack for appellee.

HEAVICAN, C.J., GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

CONNOLLY, J.

I. SUMMARY

The appellants, William L. Tilgner, Dallis C. Dye, and Edward L. Rieker, filed an "initiative and referendum" petition to refer a proposed ballot measure to the voters of the City of North Platte, Nebraska (the City). The ballot measure would have amended a 1999 city ordinance that imposed an occupation tax.

After being notified that a sufficient number of voters had signed the petition, the City filed this declaratory judgment...

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