City of Omaha v. Sanitary & Improvement District No. 287

The City of Omaha (Omaha) and Dain, Kalman & Quail Municipal-Nebraska, Inc. (DKQ), separately appealed the decision of the board of trustees of Sanitary and Improvement District No. 287 (S.I.D.), sitting as a board of equalization, which determined the general and special assessments to be levied on the property within that district. These two matters were consolidated for trial in the District Court for Douglas County and on appeal to this court. The District Court, in relevant part, agreed with the 5.1.D. board that a $195-per-lot fee for connection of the S.I.D. sewer system to the…