Trumble v. Sarpy County BoardAnnotate this Case
Dwight Trumble owned property in Sarpy County and paid two levies for the support of school districts in the Learning Community of Douglas and Sarpy Counties (Learning Community). Trumble subsequently brought suit under Neb. Rev. Stat. 77-1735 against the school districts in the Learning Community, claiming the levies were unconstitutional. The district court determined it did not have jurisdiction and dismissed the case. The Supreme Court affirmed, holding (1) a suit to recover unconstitutional taxes cannot be brought under section 77-1735; (2) Trumble filed suit outside the tax year in which the challenged taxes were levied or assessed, so the district court did not have jurisdiction under Neb. Rev. Stat. 25-21,149; and (3) since the district court lacked jurisdiction, it properly dismissed the action.