Higgs v. Hall County

This is an action by the plaintiff for a refund of all personal and real estate taxes unlawfully collected from him for the use of the city of Grand Island and School District No. 2 because of the unlawful annexation of his real estate to the city of Grand Island for the years 1964, 1965, and 1966 under the provisions of section 77-1736.04, R. S. Supp., 1967. The court sustained a demurrer to the petition and dismissed the action. Plaintiff has appealed.

Plaintiff was, during the years of 1964, 1965, and 1966, the owner of Lot 10, Holcomb Highway Homes Addition to the city of Grand Island.…