Glasson v. Board of Equal. of City of Omaha

Summary

The Nebraska Supreme Court affirmed dismissal of Robert E. Glasson’s consolidated appeal challenging special assessments imposed by the City of Omaha. The court held that Nebraska law required Glasson to execute and file an appeal bond with the city clerk within 20 days of the final assessment ordinance, and that failure to do so deprived the district court of jurisdiction. The court also declined to address arguments concerning indigency and mailed notice that were either unsupported by the record or not properly preserved.

Holdings

1. Neb. Rev. Stat. § 14-813 requires an appellant challenging a special assessment to execute an appeal bond with sufficient surety, approved by the city clerk, and file it within 20 days after the date of the final order.
2. The January 23, 2018, ordinance levying the special assessments was the final order, and the 20-day period for filing the appeal bond ran from that date.
3. Timely filing of the required appeal bond is a jurisdictional prerequisite to initiating the appellate process; failure to comply requires dismissal for lack of subject matter jurisdiction.
4. The district court properly dismissed the consolidated appeal for lack of subject matter jurisdiction because the appeal bond was not filed within the statutory period.

Questions Presented

1. Whether Neb. Rev. Stat. § 14-813 required Glasson to execute and file an appeal bond with the Omaha city clerk within 20 days after the assessment ordinance became final.
2. Whether Omaha Municipal Code § 26-121 altered or eliminated the statutory 20-day bond-filing requirement.
3. Whether Glasson's failure to timely file the appeal bond deprived the district court of subject matter jurisdiction.
4. Whether Glasson's arguments concerning indigency and lack of notice required reversal of the dismissal.

Disposition

affirmed