Opinion
No. 37983.
Filed April 20, 1972.
Appeal from the district court for Hall County: DONALD H. WEAVER, Judge. On motion for rehearing. See 187 Neb. 656, 193 N.W.2d 450, for original opinion. Original opinion affirmed as amended. Motion for rehearing overruled.
E. Merle McDermott, for appellant.
Sam Grimminger and Gerald Buechler, for appellees.
Duane A. Burns, Kenneth H. Elson, James D. Livingston, and Walter Lauritsen, for interveners-appellees.
Heard before WHITE, C. J., SPENCER, BOSLAUGH, SMITH, McCOWN, NEWTON, and CLINTON, JJ.
SUPPLEMENTAL OPINION
On motion for rehearing, the next to the last sentence of our previous opinion is amended to eliminate the words "is later" and as amended shall read as follows:
Under these circumstances, the special statute of limitations enacted in 1967 dealing with annexation controls over the more general limitation of actions for tax refunds, because the special statute specifically expresses the legislative will. Stacey v. Pantano, 177 Neb. 694, 131 N.W.2d 163.
With this amendment we adhere to our previous opinion and the motion for rehearing is overruled.
AFFIRMED AS AMENDED.