Glasson v. Board of Equalization of City of Omaha

The Supreme Court affirmed the decision of the district court finding that it lacked jurisdiction over the assessment decision of the Board of Equalization of the City of Omaha exercising a quasi-judicial function as a result of Appellant's failure to file an appeal bond with the city clerk within twenty days, holding that the statutory scheme requires that an appellant execute a bond with the city clerk within twenty days, which Appellant did not do in this case.Appellant personally appeared before the Board to protest a proposed special assessment to be levied on his property. The Board denied Appellant's protest. The City Council for the City of Omaha subsequently levied the special assessment on Appellant's property. Appellant appealed, The district court found that Appellant had failed to comply with Neb. Rev. Stat. 14-813 by not filing an appeal bond with the city clerk within twenty days, thus dismissing Appellant's appeal for lack of jurisdiction. The Supreme Court affirmed, holding that the district court correctly dismissed Appellant's appeal for lack of jurisdiction. View "Glasson v. Board of Equalization of City of Omaha" on Justia Law