Opinion ID: 1733973
Heading Depth: 1
Heading Rank: 5

Heading: sinsel's double jeopardy claim

Text: In his first assignment of error, Sinsel claims that the trial court erred when it failed to dismiss, before trial, the criminal charge against him because a penalty for the same offense had already been imposed upon him by the Nebraska Department of Revenue. Sinsel's assigned error presents a question of law, which we review de novo on the record. See State v. Grimm, supra . Before addressing the merits of Sinsel's double jeopardy claim, it is necessary to address the State's contention that this court is without jurisdiction to consider Sinsel's assignment of error challenging the denial of his plea in bar. The record reflects that on July 13, 1994, Sinsel filed his plea in bar to dismiss the criminal charge on the ground of double jeopardy. On September 13, the trial court issued an order denying Sinsel's plea in bar. Sinsel filed his notice of appeal on February 10, 1995. The denial of a plea in bar is a final order as defined in Neb.Rev.Stat. § 25-1902 (Reissue 1989). State v. Lynch, 248 Neb. 234, 533 N.W.2d 905 (1995). This is especially true in regard to claims of double jeopardy because `if a criminal defendant is to avoid exposure to double jeopardy ... his double jeopardy challenge to the indictment must be reviewable before that subsequent exposure occurs.' (Emphasis omitted.) State v. Milenkovich, 236 Neb. 42, 45, 458 N.W.2d 747, 749 (1990) (quoting Abney v. United States, 431 U.S. 651, 97 S.Ct. 2034, 52 L.Ed.2d 651 (1977)). Because a plea in bar is a final order, Sinsel had 30 days from its denial to file his notice of appeal. See Neb.Rev.Stat. § 25-1912(1) (Cum.Supp.1994). Timeliness of an appeal is a jurisdictional necessity. State v. McDowell, 246 Neb. 692, 522 N.W.2d 738 (1994). When the Legislature fixes the time for taking an appeal, the courts have no power to extend the time directly or indirectly. An appellate court may not consider a case as within its jurisdiction unless its authority to act is invoked in the manner prescribed by law. State v. Kelly, 200 Neb. 276, 263 N.W.2d 457 (1978). Due to Sinsel's procedural default, this court does not have jurisdiction to consider the trial court's final order denying his plea in bar.