Opinion ID: 4386894
Heading Depth: 1
Heading Rank: 3

Heading: standard of review

Text: [1] When a jurisdictional question does not involve a factual dispute, its determination is a matter of law, which requires an appellate court to reach a conclusion independent of the decision made by the lower court.2 1 See Neb. Rev. Stat. § 24-1106(3) (Cum. Supp. 2018). 2 Pestal v. Malone, 275 Neb. 891, 750 N.W.2d 350 (2008). - 873 - Nebraska Supreme Court A dvance Sheets 302 Nebraska R eports GLASSON v. BOARD OF EQUAL. OF CITY OF OMAHA Cite as 302 Neb. 869 [2] An appeal from a special assessment by a metropolitanclass city taken as specified in § 14-813 means that proceedings from a district court shall be the same as an appeal from a county board, and under this section, that means an appeal is taken by a petition in error and the review is solely of the record made before the tribunal whose action is being reviewed.3