64 Neb. 503 | Neb. | 1902
Certain lots and lands, situated in the city of South Omaha were sold for general taxes for the year 1892. This is an action for a foreclosure, based upon the certificates of the tax sale. In March, 1887, whthe the town was organized under, and being governed by, the law relative to villages, the chairman and board of trustees undertook to enact an ordinance dividing the village into-three wards. There was no law authorizing such a division, and the ordinance was void. On the 13th day of December, 1887, the village became reorganized as a city of the second class, having more than 5,000 and less than 25,000 inhabitants. The act under which the organization was effected pro
Counsel have cited no authorities directly in point or closely analogous, and it is not unlikely that there are none, but, in our view, the learned district judge erred. We can not concur in the opinion that the public, as represented by the state and its various political subdivisions, was or could have been defeated of its revenues by the neglect or refusal of the city authorities to obey the mandate of the statute by the division of the city into wards, and the definition of their boundaries. The statute provides that every precinct in the county is a separate district for assessment and revenue purposes, and that the wards of cities, when created, shall each constitute, a precinct.
It is, we think, in entire harmony with the statute, as well as indispensable for the orderly conduct of public affairs, to hold that, so far as the assessment of property and the levy of general taxes are concerned, precincts once lawfully established retain their character and territorial integrity until such time as they shall be divided, changed or modified in some manner authorized by law.
For these reasons, it is recommended that the judgment of the district court be reversed, and the case remanded to the district court, with instructions to render a judgment of foreclosure and sale as prayed in the petition.
Reversed and remanded.