In Re Lost Creek Drainage District of Kearney Cty.

On petition of Lost Creek Drainage District for an order annexing tracts of land, the district court granted the petition in- part.' Lost Creek appeals, assigning error relating to the tracts excluded. Landowners whose tracts were annexed cross-appeal. Lost Creek argues issue preclusion against all landowners except one on the ground of a prior determination that apportioned benefits to the tracts. It and each landowner assert a right to a favorable judgment on evidence pertaining to each tract.

Lost Creek petitioned to increase its size to an area approximately equal to 47 sections of land.…