Main St Properties v. City of Bellevue

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Nebraska Supreme Court Online Library www.nebraska.gov/apps-courts-epub/ 07/16/2021 08:09 AM CDT – 738 – Nebraska Supreme Court Advance Sheets 309 Nebraska Reports MAIN ST PROPERTIES v. CITY OF BELLEVUE Cite as 309 Neb. 738 Main St Properties LLC, appellant, v. City of Bellevue, Nebraska, et al., appellees. ___ N.W.2d ___ Filed July 16, 2021. No. S-20-802. 1. Jurisdiction: Appeal and Error. A jurisdictional question that does not involve a factual dispute is determined by an appellate court as a matter of law, which requires the appellate court to reach a conclusion indepen- dent of the lower court’s decision. 2. Special Assessments: Municipal Corporations. Neb. Rev. Stat. § 19-2422 (Cum. Supp. 2020) applies to and authorizes an appeal from a special assessment levied under the authority of Neb. Rev. Stat. § 18-1722(1) (Reissue 2012). Appeal from the District Court for Sarpy County: Stefanie A. Martinez, Judge. Reversed and remanded for further proceedings. Thomas G. Schumacher, Jason M. Bruno, and Robert S. Sherrets, of Sherrets, Bruno & Vogt, L.L.C., for appellant. Heather B. Veik, of Erickson & Sederstrom, P.C., for appellees. Heavican, C.J., Miller-Lerman, Cassel, Stacy, Funke, Papik, and Freudenberg, JJ. Miller-Lerman, J. NATURE OF CASE Main St Properties LLC (MSP) appeals the order of the ­district court for Sarpy County which dismissed MSP’s – 739 – Nebraska Supreme Court Advance Sheets 309 Nebraska Reports MAIN ST PROPERTIES v. CITY OF BELLEVUE Cite as 309 Neb. 738 “Petition to Appeal Assessment of Bellevue Board of Equalization” for lack of jurisdiction. MSP wished to appeal a resolution of the City of Bellevue (City) which placed liens on property owned by MSP in order to collect costs that had been assessed for the demolition and removal of a structure on the property. MSP contends that the resolution levied a “special assessment” pursuant to Neb. Rev. Stat. § 18-1722 (Reissue 2012), and it sought appeal under Neb. Rev. Stat. § 19-2422 (Cum. Supp. 2020), which authorizes an appeal to the district court for “[a]ny owner of real property who feels aggrieved by the levy of any special assessment . . . .” The court deter- mined that no special assessment was imposed and that there- fore, § 19-2422 did not apply. The court sustained the City’s motion to dismiss. In connection with its reasoning, the court concluded that MSP had failed to seek review as a petition in error under Neb. Rev. Stat. § 25-1901 et seq. (Reissue 2016 & Cum. Supp. 2020) and that the court therefore lacked subject matter jurisdiction. We conclude that § 19-2422 authorized MSP’s appeal of the resolution which levied a special assessment and placed a lien on the property. We therefore reverse the district court’s dis- missal based on lack of jurisdiction and remand the cause for further proceedings. STATEMENT OF FACTS MSP owns real property located in Bellevue, Nebraska. In February 2020, the city council passed a resolution condemn- ing a structure on MSP’s property as being a public nuisance, unsafe for human occupancy, unsanitary, and in a dangerous …

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