Opinion ID: 1715399
Heading Depth: 1
Heading Rank: 8

Heading: Enactments

Text: It is clear under the language of § 25-21,150 that a declaratory judgment action may be used to determine one's rights, status, or other legal relations under a legislative enactment relating to revenue and taxation. See Jones v. State, 248 Neb. 158, 532 N.W.2d 636 (1995). However, while the taxpayers argue that each of the enactments set forth in part III above are unconstitutional, they did not assign as error the district court's refusal to declare unconstitutional either of those enactments. Errors which are argued but not assigned will not be considered by an appellate court. Daehnke v. Nebraska Dept. of Soc. Servs., 251 Neb. 298, 557 N.W.2d 17 (1996); Pantano v. McGowan, 247 Neb. 894, 530 N.W.2d 912 (1995). Thus, we do not reach the constitutionality of either enactment.