Landowner appealed city’s imposition of a special assessment. The District Court denied city’s motion for summary judgment and city appealed.
The Court of Appeals held that:
- As a matter of first impression, right to appeal a special assessment to the district court is forfeited unless taxpayer files the statutorily required written objection before or at the special assessment hearing, and
- Although landowner had objected orally at special assessment hearing, his actions did not satisfy statutory written-objection requirement, and, therefore, his appeal was not properly perfected.