Main St Properties v. City of Bellevue, 962 N.W.2d 333

Main St Properties LLC (MSP) owned property in Bellevue with a structure condemned as a public nuisance; city hired a contractor to demolish when MSP did not comply.
City billed MSP $25,320 for demolition costs and notified MSP that unpaid costs would result in a lien.
Bellevue City Council, sitting as the Board of Equalization, held a July 21, 2020 hearing and adopted a resolution placing the demolition costs and a lien on MSP’s property.
MSP filed a district court “Petition to Appeal Assessment” under Neb. Rev. Stat. § 19-2422, alleging the resolution was a special assessment under § 18-1722 and seeking review; it also sought a writ compelling preparation of a transcript.
The City moved to dismiss for lack of subject-matter jurisdiction, arguing the Board acted in a judicial capacity (so MSP’s remedy was a petition in error under § 25-1901 et seq.) and that § 19-2422 did not apply.
The district court dismissed for lack of jurisdiction; MSP appealed to the Nebraska Supreme Court.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the July 21 resolution levied a “special assessment” under § 18-1722 and was appealable under § 19-2422	The resolution imposed demolition costs as a lien pursuant to § 18-1722(1); § 19-2422 authorizes appeal from “any special assessment.”	§ 19-2422’s “special assessment” should be read in the narrower, benefit-based sense from cases like Bennett; § 19-2422 does not clearly encompass § 18-1722 assessments.	Yes. The court held § 19-2422’s reference to “any special assessment” includes assessments levied under § 18-1722(1); district court had jurisdiction.
Whether MSP was required to proceed by petition in error under § 25-1901 et seq.	MSP alternatively argued it complied with petition-in-error requirements if that route applied.	The Board acted in a judicial capacity, so petition in error was the exclusive remedy; MSP did not file a petition in error.	Court declined to decide necessity of petition in error because an explicit statutory appeal (§ 19-2422) provided the proper path; remanded for further proceedings.

Champion v. Hall County, 958 N.W.2d 396 (sets standard that pure jurisdictional questions of law are reviewed de novo)
Bennett v. Bd. of Equal. of City of Lincoln, 245 Neb. 838 (defines "special assessments" as charges for local improvements conferring special benefits)
Abboud v. Lakeview, Inc., 237 Neb. 326 (where statute explicitly authorizes an appeal, that route is generally preferred)