This is a class action commenced in the district court for Douglas County to have declared null and void certain taxes levied on August 9, 1956, by the City of Omaha, the Metropolitan Utilities District of Omaha, and the University of Omaha on property known as Parcel 3, located within an area annexed by the city on July 19, 1956. The trial court found the taxes so levied to be valid and dismissed plaintiffs’ petition. Plaintiffs appeal.
There is but one question to be determined on this appeal: Whether or not the real and personal property of the plаintiffs below, which is located within the area (annexed on July 19, 1956, is subject to the tax levied by the defendants on August 9, 1956, when the property was not within the territorial limits of the city on March I, 1956, the assessment date, nor within the city limits prior to the third Monday in May 1956, the date the county assessor was required to complete the assessment and make his return to the county clerk. The parties are in agreement that the taxation of motor vehicles within the newly annexed area is not involved in the litigation because of a constitutional provision and implеmenting statutes dealing specially with that class of personal property. On the issue before us the rules of law apply equally to real and personal property.
It will be noted that all ad valorem taxes levied upon
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property in this state by municipal corporations must be uniform in respect to persons and property within the jurisdiction of the body imposing the same. Art. VIII, § 6, Constitution. It is fundamental, also, that an assessment of property is a prеrequisite to the levy of a valid tax based upon valuation. Nebraska City v. Nebraska City Hydraulic Gas Light & Coke Co.,
Many cases are cited from other jurisdictions on the question before us. We think that former decisions of this court provide the answer to the question posed. The question, simply stated, is: Did the defendants below have the power on August 9, 1956, to tax the property annexed to the city on July 19, 1956?
The purрose of an assessment is to determine the ownership, quantity, and value of property for tax purposes as of the date fixеd by statute, the date being March 1st under our present law. It involves no question of the power to tax. This was made clear in State ex rel. Hinson v. Nickerson,
In the Nickerson case we held that the power to tax was determinable as of the date the tax was levied, and lands which had become lawfully detached from the city priоr to the date the tax was levied were not subject to the power of the city to tax.
The foregoing cases cite the inversе rule to that which we have here. They involve cases where the property was detached from the .territorial limits of the city or were transferred or conveyed to one claiming to hold them as exempt property. When the property was lawfully detached from the city, the power to tax was gone. When the property was transferred to one entitled to hold it as exempt рroperty, the question became one of ownership on the assessing date and not a question of the power to tax.
The Cоnstitution requires all municipal corporations authorized to assess and collect taxes to do so in such manner that they will be unifоrm as to persons and property within the jurisdiction of the body imposing the same. Art. VIII, § 6, Constitution. They must be levied uniformly as to persons and prоperty within the city on the date the levy is made, subject of course to a previous valid assessment of the property as of Mаrch 1st.
No contention is here made that the plaintiffs did not own the property assessed on March 1, 1956. The valuation placed upon it is not attacked. No claim is made *529 that the assessment was not in all respects regular. The claim is that although it was properly assessed in Mc-Ardle district, it could not be taxed when it was annexed to the city of Omaha thereafter and before the levy of the tax was made. Our cases, hereinbefore cited, uniformly hold that the power to tax is determinable as of the date the levy was madе. The property was admittedly within the city of Omaha on that date.
The assessment and valuation of property, as well as the subjeсt of taxation generally, is a matter for the Legislature, whose power with respect thereto is plenary, except as limitеd by the Constitution. An assessment is an official listing of owners and quantities of property with an estimate of the value of the property of each for the purpose of taxation on a day fixed by the Legislature. Hacker v. Howe,
The trial court having concluded by its decree that the taxes levied on real and pеrsonal property within the area annexed on July 19, 1956, known as Parcel 3, were in all respects valid, we affirm that part of the decree so holding. Since this is a complete disposition of the case we shall not consider other questions raised by the appeal.
Affirmed,