Gates v. Howell

Like too many cases coming before this court, this case makes its second appearance before us. In 1978 the appellants filed suit in the District Court for Douglas County, Nebraska, seeking to have the provisions of Neb. Rev. Stat. §§ 77-1238 to 77-1241 (Reissue 1976), insofar as they applied to appellants’ mobile home, declared to be in violation of Neb. Const. art. VIII, § 1. The basis of that suit was that the questioned statutes improperly defined a mobile home as a motor vehicle and it was thereby unlawfully assessed. The trial court held that the statute was not in violation of the…