Title: First Data Resources, Inc. v. Howell

State: nebraska

Issuer: Nebraska Supreme Court

Document:

494 N.W.2d 542 (1993) 242 Neb. 248 FIRST DATA RESOURCES, INC., Appellant, v. Sam J. HOWELL, Douglas County Treasurer, et al., Appellees. No. S-90-252. Supreme Court of Nebraska. January 22, 1993. Howard N. Kaplan and Robert L. Lepp, of McGill, Parsonage & Lanphier, P.C., Omaha, for appellant. Ronald L. Staskiewicz, Douglas County Atty., John E. Huber, Paul F. Peters, and Jo A. Cavel, Omaha, for appellees Howell et al. William Jay Riley, of Fitzgerald, Schorr, Barmettler & Brennan, Omaha, for appellee Metropolitan Technical Community College. Michael Kelley, of Kelley, Kelley & Lehan, P.C., Omaha, for appellee Metro Area Transit Authority. Kelley Baker, of Harding & Ogborn, Lincoln, for appellee Douglas County School Dist. No. 54. HASTINGS, C.J., BOSLAUGH, CAPORALE, SHANAHAN, GRANT, and FAHRNBRUCH, JJ., and RONIN, District Judge, Retired. BOSLAUGH, Justice. This is an action by the plaintiff, First Data Resources Inc., under Neb.Rev.Stat. § 77-1735 (Reissue 1986) to recover taxes in the amount of $603,019.32 assessed and *543 levied against its personal property in 1988. The petition, which was filed on August 24, 1989, alleged as follows: Although § 77-1735 was amended in 1989 and 1991, at the time the petition in this case was filed it provided: Section 77-1735 gives (Syllabus of the court.) Loup River Public Power District v. County of Platte, 144 Neb. 600, 14 N.W.2d 210 (1944). See, also, Mullendore v. School Dist. No. 1, 223 Neb. *544 28, 388 N.W.2d 93 (1986); Frye v. Haas, 182 Neb. 73, 152 N.W.2d 121 (1967); Misle v. Miller, 176 Neb. 113, 125 N.W.2d 512 (1963). In an action for a refund of taxes pursuant to § 77-1735, the taxpayer must (1) claim the tax is invalid for any reason other than the valuation of the property, (2) have paid the tax as though it was legal and valid, (3) have demanded the tax within 30 days after payment from the county treasurer to whom paid, and (4) not have received a refund from the tax within 90 days of his demand for refund. The defendants in this case are the County Treasurer of Douglas County, Nebraska, and the various governmental subdivisions which share in the taxes levied against the personal property of the plaintiff. The defendants filed separate demurrers alleging that the district court lacked jurisdiction of the subject matter of the action and that the petition failed to state facts sufficient to constitute a cause of action. On February 6, 1990, the trial court sustained the demurrers of the defendants and dismissed the petition. From that judgment the plaintiff has appealed. The defendants argue and the trial court found that the petition presented an issue concerning the valuation of the plaintiff's property and that the plaintiff's remedy was by way of protest to the county board of equalization. That is an incorrect interpretation of the plaintiff's petition. The plaintiff has alleged that the taxes assessed and levied against its personal property in 1988 were unconstitutional and void and that it has complied with the requirements of § 77-1735 to obtain a refund of the taxes which it paid. The petition was sufficient to state a cause of action under § 77-1735, which is a matter over which the district court has subject matter jurisdiction. The judgment is reversed and the cause remanded for further proceedings. REVERSED AND REMANDED FOR FURTHER PROCEEDINGS. CAPORALE, J., not participating in the decision. WHITE, J., not participating.