OEA Senior Citizens, Inc. v. County of Douglas

This is an appeal from the denial of tax exempt status to OEA Senior Citizens, Inc., for a retirement home for the aged operated by appellant, known as. OEA Manor, hereinafter referred to as Manor. We affirm.

This case is essentially a retrial of the same issues presented in a 1961 case between the same parties. County of Douglas v. OEA Senior Citizens, Inc., 172 Neb. 696, 111 N. W. 2d 719. Appellant urges the previous decision is no longer controlling because of material changes in the use of the property as well as changes in our con*595struction of the applicable law in other cases subsequent…