Main St Properties LLC v. City of BellevueAnnotate this Case
The Supreme Court reversed the order of the district court dismissing Main St Properties LLC's (MSP) "Petition to Appeal Assessment of Bellevue Board of Equalization" for lack of jurisdiction, holding that Neb. Rev. Stat. 19-2422 authorized MSP's appeal of the resolution that levied a special assessment and placed a lien on MSP's property.
MSP sought to appeal a City of Bellevue resolution that placed liens on property owned by MSP so as to collect costs that had been assessed for the demolition and removal of a structure on the property. In its petition, MSP argued that the resolution levied a "special assessment" pursuant to Neb. Rev. Stat. 18-1722 and attempted its appeal under section 19-2422. The district court dismissed the appeal, determining that no special assessment was imposed and, therefore, section 19-2422 did not apply. The Supreme Court reversed, holding (1) the City's resolution levied a special assessment against MSP under the authority of section 18-1722; and (2) therefore, section 19-2422 authorized MSP's appeal of the resolution.