Lincoln Woman's Club v. City of Lincoln

This is an action brought by the Lincoln Woman’s Club, a corporation, against the City of Lincoln, Nebraska, and certain of its officers, to enjoin the collection of 1962 taxes on certain real estate constituting the headquarters building of the club.

The district court entered a judgment finding such taxes void except as to the portion of the basement used as a caretaker’s apartment, and enjoined the enforce ment of taxes against the real- estate except the portion properly attributable to the apartment.

The Constitution of Nebraska provides in part: “The Legislature, by general law may exempt…