Bennett v. Board of Equalization

Sievers, Chief Judge.

This is an appeal from an order of the district court for Lancaster County, Nebraska, affirming special assessments levied against the appellants’ properties by the Lincoln City Council, sitting as the Board of Equalization of City of Lincoln. The board of equalization levied assessments on the appellants’ properties for benefits conferred on those properties as a result of a paving improvement along a portion of South 27th Street.

On December 16, 1987, the City of Lincoln created paving district No. 2542 by ordinance No. 14807. The ordinance designated properties to be…