Nebraska Mil-Nic, Inc. v. Hall County

I dissent from the overruling of the motion for rehearing. I have concluded that the opinion which we adopted in the above case is patently in error and should be withdrawn and an opinion reaching the opposite results should be adopted — or at the very least that the motion for rehearing should be granted. There are several reasons for my position.(1) In the above- case we held the applicable statute of limitations was section 18-1717, R. R. S. 1943. A rereading of this statute convinces me that by its terms it has no application to refunds of a void tax, the assessment of which as the result…