School Dist. of Minatare v. County of Scotts Bluff

The plaintiff school district brought this action against Scotts Bluff County, the county treasurer, and the individual members of the board of county commissioners to recover from defendants certain personal property taxes refunded to a taxpayer. The refund involved was paid in part from tax funds held for the credit of plaintiff school district. The district court sustained defendants’ demurrers to the petition and dismissed plaintiff’s action. We affirm.

Plaintiff’s petition alleges that it is a Class III school district, located wholly within Seotts Bluff County, Nebraska. During 1968,…