Watkins v. Watkins , 285 Neb. 693 ( 2013 )


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  •                           Nebraska Advance Sheets
    WATKINS v. WATKINS	693
    Cite as 
    285 Neb. 693
    Tonda Sue Watkins, appellee, v.
    Matt Daniel Watkins, appellant.
    ___ N.W.2d ___
    Filed April 19, 2013.    No. S-12-167.
    1.	 Child Custody: Appeal and Error. Child custody determinations are matters ini-
    tially entrusted to the discretion of the trial court, and although reviewed de novo
    on the record, the trial court’s determination will normally be affirmed absent an
    abuse of discretion.
    2.	 Judgments: Words and Phrases. An abuse of discretion occurs when a trial
    court bases its decision upon reasons that are untenable or unreasonable or if its
    action is clearly against justice or conscience, reason, and evidence.
    3.	 Statutes: Appeal and Error. Statutory interpretation presents a question
    of law, which an appellate court reviews independently of the lower court’s
    determination.
    4.	 Child Custody. Ordinarily, custody of a minor child will not be modified unless
    there has been a material change in circumstances showing that the custodial par-
    ent is unfit or that the best interests of the child require such action.
    5.	 Statutes: Appeal and Error. Statutory language is to be given its plain and ordi-
    nary meaning, and an appellate court will not resort to interpretation to ascertain
    the meaning of statutory words which are plain, direct, and unambiguous.
    6.	 Statutes: Legislature: Intent: Appeal and Error. In discerning the meaning of
    a statute, an appellate court must determine and give effect to the purpose and
    intent of the Legislature as ascertained from the entire language of the statute
    considered in its plain, ordinary, and popular sense.
    7.	 Statutes. If the language of a statute is clear, the words of such statute are the
    end of any judicial inquiry regarding its meaning.
    8.	 Child Custody: Convicted Sex Offender: Modification of Decree. Pursuant
    to the plain language of Neb. Rev. Stat. § 43-2933(1)(b) and (3) (Reissue 2008),
    when a person involved in a custody dispute is residing with someone who is
    required to register as a sex offender under the Sex Offender Registration Act
    as a result of a felony conviction in which the victim was a minor or as a result
    of an offense that would make it contrary to the best interests of the child if the
    person had custody, such cohabitation development shall be deemed a change in
    circumstances sufficient to modify a previous custody order, unless the trial court
    finds that there is no significant risk to the child and states its reasons in writing
    or on the record.
    9.	 Pleadings: Due Process. A court’s determination of questions raised by the
    facts, but not presented in the pleadings, should not come at the expense of
    due process.
    Appeal from the District Court for Otoe County: Randall L.
    R ehmeier, Judge. Affirmed.
    Nebraska Advance Sheets
    694	285 NEBRASKA REPORTS
    Julie E. Bear, of Reinsch, Slattery, Bear & Minahan, P.C.,
    L.L.O., for appellant.
    Mindy Rush Chipman, of Rush Chipman Law Office, P.C.,
    L.L.O., guardian ad litem.
    No appearance for appellee.
    Heavican, C.J., Wright, Connolly, Stephan, McCormack,
    and Cassel, JJ.
    P er Curiam.
    NATURE OF CASE
    Tonda Sue Watkins and Matt Daniel Watkins were divorced
    in March 2005. According to the decree of dissolution of
    their marriage, Tonda and Matt were awarded joint legal and
    physical custody of their minor children, Brittni Watkins and
    Cristian Watkins. Pursuant to the decree, the children reside
    with Tonda for one-half of each week and with Matt for
    one-half of each week. In June 2011, Matt filed an amended
    complaint to modify the decree, seeking full custody of the
    children. After a bench trial, the district court filed an order in
    which it found in favor of Tonda and against Matt, declined to
    modify the parenting plan, and dismissed the complaint.
    Matt appeals, claiming that the district court erred when it
    denied his request to modify custody. Because we do not find
    error, we affirm the district court’s denial of Matt’s request for
    modification of custody.
    The attorney for the minor children claims in her appel-
    late brief that the district court erred when it determined that
    the issue of modifying the parenting plan was not before it.
    Because the district court did not err in this ruling, we affirm.
    STATEMENT OF FACTS
    Tonda and Matt were married on February 25, 1996.
    They have three children together: Ashley Watkins, born in
    August 1992; Brittni, born in October 1999; and Cristian,
    born in August 2001. Tonda and Matt were divorced in 2005.
    The decree of dissolution of marriage awarded joint legal
    and physical custody of the children to Tonda and Matt;
    Nebraska Advance Sheets
    WATKINS v. WATKINS	695
    Cite as 
    285 Neb. 693
    it further provided that Tonda and Matt are to have equal
    time with the children. The decree did not award child sup-
    port to either Tonda or Matt. Since the entry of the decree,
    Ashley has become emancipated, and therefore is not legally
    affected by this case. Generally, Brittni and Cristian reside
    Sunday morning through Wednesday evening with Tonda and
    Wednesday evening through Sunday morning with Matt. This
    case involves Matt’s attempt to modify the decree so that Matt
    has full custody of Brittni and Cristian. After a bench trial,
    the district court denied Matt’s request to modify the custody
    arrangement set forth in the decree and dismissed the com-
    plaint for modification.
    This case is somewhat complicated by the intertwining
    relationships of the persons involved. Tonda is in a relation-
    ship and residing with Corey Neumeister. At the time of trial,
    Tonda and Corey had been living together for approximately
    11⁄2 years. Matt is residing with his wife, Victoria Watkins,
    formerly Victoria Neumeister. At the time of trial, Matt and
    Victoria had been married for approximately 11⁄2 years, and
    they have one child together, Braydon Watkins, who was 4
    years old at the time of trial. Victoria was previously mar-
    ried to Corey, but they are now divorced. While they were
    married, Victoria and Corey had two children together: Joss
    Neumeister, who was 7 years old at the time of trial, and
    Conner Neumeister, who was 5 years old at the time of trial.
    Corey is also the father of Clayton Neumeister, who was 10
    years old at the time of trial.
    Matt lives in a house near Nebraska City, Nebraska, with
    Victoria, Joss, Conner, and Braydon, and with Brittni and
    Cristian from Wednesday evening to Sunday morning. Tonda
    lives in a house in the Nebraska City area with Corey, and with
    Brittni and Cristian from Sunday morning through Wednesday
    evening. Joss and Conner visit Tonda and Corey’s house on
    Tuesdays and Thursdays and every other weekend. Clayton
    was living with Tonda and Corey at the beginning of the
    modification proceedings in this case; however, at the time
    of trial, Clayton was living with his maternal grandparents
    in Plattsmouth, Nebraska. There was considerable testimony
    regarding Clayton’s behavioral issues.
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    696	285 NEBRASKA REPORTS
    On June 1, 2011, Matt filed an amended complaint to
    modify the decree of dissolution of Tonda and Matt’s mar-
    riage, seeking full custody of Brittni and Cristian. Matt alleged
    that since the decree was entered, a material change occurred
    affecting the welfare and best interests of Brittni and Cristian
    in three respects: (1) Tonda was cohabitating with Corey, a
    registered sex offender; (2) Corey’s son Clayton was under
    the jurisdiction of the juvenile system and posed a threat to
    the other members of the household, including Brittni and
    Cristian; and (3) Tonda had been evicted from various resi-
    dences and was unable to provide the necessary level of sta-
    bility for Brittni and Cristian to remain in her custody. Tonda
    denied these allegations in her answer to the amended com-
    plaint to modify. Tonda had also filed a cross-complaint which
    was later dismissed.
    On June 27, 2011, the district court filed an order grant-
    ing temporary relief in response to Matt’s amended com-
    plaint requesting temporary relief. The court ordered that
    Corey’s son Clayton shall not be present during any parenting
    time exercised by Tonda with Brittni and Cristian. The court
    overruled Matt’s request that Corey not be present during
    Tonda’s parenting time; the court found “no significant risk
    involving Brittni and Cristian residing in the same household
    with [Corey].”
    A 2-day bench trial was held on November 30, 2011, and
    January 20, 2012, where testimony was heard and evidence
    was offered and received. After trial, the district court filed an
    order on February 6, described in greater detail in our analy-
    sis. The court found in favor of Tonda and against Matt on
    the issue of Matt’s seeking full custody of Brittni and Cristian
    and dismissed the complaint. The court also found in favor of
    Tonda and against Matt with respect to restrictions on Corey’s
    and Clayton’s contact with Brittni and Cristian, and ordered
    that the current restrictions are to apply until further order of
    the court upon modification proceedings.
    With respect to Corey, the court recognized in its order that
    Corey is a registered sex offender and that Neb. Rev. Stat.
    § 43-2933(1)(b) (Reissue 2008) provides:
    Nebraska Advance Sheets
    WATKINS v. WATKINS	697
    Cite as 
    285 Neb. 693
    No person shall be granted custody of, or unsupervised
    parenting time, visitation, or other access with, a child
    if anyone residing in the person’s household is required
    to register as a sex offender under the Sex Offender
    Registration Act as a result of a felony conviction in
    which the victim was a minor or for an offense that would
    make it contrary to the best interests of the child for such
    access unless the court finds that there is no significant
    risk to the child and states its reasons in writing or on
    the record.
    The district court followed this statute, stated extensive reasons
    in writing as to why there was not a significant risk to Brittni
    and Cristian, and concluded that
    based on the evidence for the reasons herein stated, it
    does not appear that there is a significant risk involving
    either Brittni . . . or Cristian . . . to be in the same house-
    hold with [Corey], provided, as agreed to by [Tonda], that
    there be no unsupervised contact between Brittni . . . or
    Cristian . . . and [Corey].
    With respect to Clayton, the court determined that it appears
    that Clayton does present some level of risk to Brittni and
    Cristian. However, the court recognized that Clayton no longer
    resides with Tonda and Corey. The court found,
    based upon the concerns and apparent risk[,] that there
    should be no contact between Brittni . . . and Cristian . . .
    and Clayton . . . at this time. In the event that [Tonda]
    continues to reside with [Corey] and/or they get married,
    if at some point it is the intention to have Clayton return
    home, a modification order will be necessary to modify
    this no-contact provision.
    The court further determined in its order that the issue of
    changing the parenting plan, from splitting the week between
    Tonda and Matt to a week-to-week schedule, was not prop-
    erly before it. The court noted that Matt clearly testified
    that if the court determined that Matt was not awarded sole
    custody, he was not requesting and did not want the current
    parenting time to be modified or changed. The court further
    stated that Tonda was not requesting any such relief through
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    698	285 NEBRASKA REPORTS
    a pending counter-complaint. Accordingly, the court did not
    address changing the parenting time schedule.
    The court awarded attorney fees to the attorney representing
    Brittni and Cristian, with Tonda and Matt each being respon-
    sible for half of said fees. Tonda and Matt were ordered to pay
    their own attorney fees.
    ASSIGNMENTS OF ERROR
    Matt appeals and claims generally that the district court
    erred when it denied his amended complaint to modify custody
    and dismissed his complaint.
    The attorney for the minor children contends in her appellate
    brief that the district court erred when it found that the issue of
    modifying the parenting plan and the parenting time schedule
    was not properly before it.
    STANDARD OF REVIEW
    [1,2] Child custody determinations are matters initially
    entrusted to the discretion of the trial court, and although
    reviewed de novo on the record, the trial court’s determina-
    tion will normally be affirmed absent an abuse of discretion.
    See Latham v. Schwerdtfeger, 
    282 Neb. 121
    , 
    802 N.W.2d 66
    (2011). An abuse of discretion occurs when a trial court bases
    its decision upon reasons that are untenable or unreasonable
    or if its action is clearly against justice or conscience, rea-
    son, and evidence. Davis v. Davis, 
    275 Neb. 944
    , 
    750 N.W.2d 696
     (2008).
    [3] Statutory interpretation presents a question of law,
    which we review independently of the lower court’s determi-
    nation. Jeremiah J. v. Dakota D., 
    285 Neb. 211
    , 
    826 N.W.2d 242
     (2013).
    ANALYSIS
    The District Court Did Not Err When
    It Denied Custody Modification.
    The decree awarded joint legal and physical custody of
    Brittni and Cristian to Tonda and Matt. Matt claims for a
    variety of reasons that the district court erred when it denied
    his amended complaint to modify in which he sought full
    custody. Relying on § 43-2933(1)(b) and (3), Matt primarily
    Nebraska Advance Sheets
    WATKINS v. WATKINS	699
    Cite as 
    285 Neb. 693
    argues that Tonda’s cohabitation with Corey, a registered sex
    offender, warrants a modification of custody. We determine
    that the district court did not err when it determined that there
    is no significant risk to the children and denied modification
    of custody on this basis. Matt also contends that custody of
    Brittni and Cristian should have been modified due to (1) the
    presence of Clayton in Tonda’s home and (2) Tonda’s failure to
    maintain a stable residence. We find no merit to these assign-
    ments of error.
    [4] Child custody determinations are matters initially
    entrusted to the discretion of the trial court, and although
    reviewed de novo on the record, the trial court’s determina-
    tion will normally be affirmed absent an abuse of discretion.
    Latham v. Schwerdtfeger, supra. Ordinarily, custody of a minor
    child will not be modified unless there has been a material
    change in circumstances showing that the custodial parent is
    unfit or that the best interests of the child require such action.
    Heistand v. Heistand, 
    267 Neb. 300
    , 
    673 N.W.2d 541
     (2004).
    These principles apply to the issues involving Clayton and
    the stability of Tonda’s home. However, Matt’s assignment of
    error based on the fact of Corey’s presence in Tonda’s home as
    grounds for modification must also be analyzed under the stat-
    utory framework found in § 43-2933 relating to a sex offender
    residing in the home.
    In June 2011, Matt filed an amended complaint to modify
    custody, primarily because Tonda is cohabitating with Corey,
    who is a registered sex offender. Matt contends that pursu-
    ant to § 43-2933, Tonda should not have custody of Brittni
    and Cristian and, instead, he should have full custody of
    the children.
    Section 43-2933(1)(b) provides:
    No person shall be granted custody of, or unsupervised
    parenting time, visitation, or other access with, a child
    if anyone residing in the person’s household is required
    to register as a sex offender under the Sex Offender
    Registration Act as a result of a felony conviction in
    which the victim was a minor or for an offense that would
    make it contrary to the best interests of the child for such
    access unless the court finds that there is no significant
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    risk to the child and states its reasons in writing or on
    the record.
    Section 43-2933(3) provides that “[a] change in circumstances
    relating to [the above-quoted] section is sufficient grounds for
    modification of a previous order.”
    [5-7] We have not previously interpreted § 43-2933. Statutory
    language is to be given its plain and ordinary meaning, and an
    appellate court will not resort to interpretation to ascertain
    the meaning of statutory words which are plain, direct, and
    unambiguous. Blaser v. County of Madison, 
    285 Neb. 290
    , 
    826 N.W.2d 554
     (2013). In discerning the meaning of a statute,
    we must determine and give effect to the purpose and intent
    of the Legislature as ascertained from the entire language of
    the statute considered in its plain, ordinary, and popular sense.
    Id. If the language of a statute is clear, the words of such stat-
    ute are the end of any judicial inquiry regarding its meaning.
    Bridgeport Ethanol v. Nebraska Dept. of Rev., 
    284 Neb. 291
    ,
    
    818 N.W.2d 600
     (2012).
    [8] Pursuant to the plain language of § 43-2933(1)(b) and
    (3), when a person involved in a custody dispute is residing
    with someone who is required to register as a sex offender
    under the Sex Offender Registration Act as a result of a felony
    conviction in which the victim was a minor or as a result of
    an offense that would make it contrary to the best interests of
    the child if the person had custody, such cohabitation develop-
    ment shall be deemed a change in circumstances sufficient to
    modify a previous custody order, unless the court finds that
    there is no significant risk to the child and states its reasons in
    writing or on the record. Thus, in applying § 43-2933, a dis-
    trict court must first determine whether there is an individual
    residing in the household who is required to register under the
    Sex Offender Registration Act and, if so, whether the offense
    triggering the registration requirement is due to a felony con-
    viction in which the victim was a minor, whether the offense
    triggering the registration would make it contrary to the best
    interests of the child whose custody is at issue, or whether
    the offense does not meet either of these two descriptions. If
    the district court finds the offense to be a felony involving a
    minor victim or an offense contrary to the best interests of the
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    WATKINS v. WATKINS	701
    Cite as 
    285 Neb. 693
    child, § 43-2933(1)(b), there is a statutorily deemed change of
    circumstances, § 43-2933(3), and custody shall not be granted
    to the person who resides with the sex offender unless there is
    a finding by the district court that the circumstances present no
    significant risk. In sum, taken together, § 43-2933(1)(b) and (3)
    create a statutory presumption against custody being awarded
    to the person residing with a sex offender who committed the
    described offenses, but the presumption can be overcome by
    evidence. The foregoing analysis applies to this case, and the
    district court followed this framework.
    In this case, the evidence shows that subsequent to the
    decree, Tonda resided with Corey, a registered sex offender.
    At the time of trial, Tonda had resided with Corey for approxi-
    mately 11⁄2 years and Corey was in his ninth year of a 15-year
    registration. The record shows that the offense triggering reg-
    istration was based on Corey’s having pleaded guilty to the
    misdemeanor of attempted rape of a 14-year-old girl when he
    was 21 years old. Corey’s requirement that he register as a sex
    offender is not the result of a felony conviction in which the
    victim was a minor; however, in its order, the district court
    implicitly found that Corey is required to register as a sex
    offender because of an offense that would make it contrary to
    the best interests of the children if Tonda was allowed custody
    of, visitation with, or other access to the children. We find no
    error with respect to this finding. Because Matt established
    that Tonda resided with a sex offender, the statute provides
    that a change of circumstances sufficient for modification has
    occurred, and it is presumed under the statute that Tonda may
    not have custody, unsupervised parenting time, visitation, or
    other access to Brittni and Cristian. As we have noted, this pre-
    sumption can be overcome if the district court finds, based on
    the evidence, that there is no significant risk to the children and
    states its reasons in writing or on the record, § 43-2933(1)(b).
    In this case, the district court did so find and stated its reasons
    in writing.
    The district court stated in its order that there was no evi-
    dence that Corey had any incidents involving inappropriate
    sexual contact other than the offense that occurred approxi-
    mately 10 years prior that resulted in Corey’s being required to
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    register as a sex offender. The court also stated in its order that
    Victoria, who was previously married to Corey, was aware of
    Corey’s conviction prior to their marriage. The court noted that
    Victoria and Corey had two children together and that Corey
    has visitation with those children.
    The district court noted the parties’ oldest child, Ashley,
    who was emancipated at the time of trial, testified that when
    she lived with Tonda and Corey, she did not have any issues
    or problems with Corey, and that Corey had made no inap-
    propriate advances toward her. Ashley testified that she had
    no concerns about Corey. The district court noted Brittni tes-
    tified that she generally likes Corey and that Corey has not
    done or suggested anything inappropriate to her. The district
    court noted that Tonda testified that she has not witnessed any
    inappropriate contact or language between Corey and Brittni
    or Cristian. The district court noted Tonda testified that she
    had not allowed unsupervised contact between Corey and the
    children and that she would not allow unsupervised contact in
    the future.
    Based on these facts, the district court found that there is
    not a significant risk involving Brittni or Cristian being in the
    same household as Corey, and ordered that there continue to
    be no unsupervised contact between Brittni or Cristian and
    Corey. Thus, although there is a statutory presumption that
    Tonda would not have custody, unsupervised parenting time,
    visitation, or other access to Brittni and Cristian due to Corey’s
    presence in Tonda’s household, the district court provided suf-
    ficient reasons supported by the record that Brittni and Cristian
    were not at significant risk and that the best interests of Brittni
    and Cristian did not require modification. We believe that the
    district court made a thorough and careful evaluation of the
    evidence and did not abuse its discretion in reaching its conclu-
    sion. Upon our de novo review, we determine that the district
    court did not err when it denied Matt’s request for a modifica-
    tion of custody on this basis.
    Matt also asserts that Corey’s son Clayton would pose a
    risk to Brittni and Cristian if Clayton returned to reside in
    Tonda and Corey’s home and that the district court erred when
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    WATKINS v. WATKINS	703
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    it denied his request for modification on this basis. When the
    modification proceedings began, Clayton was residing in Tonda
    and Corey’s home. However, at the time of trial, Clayton was
    a ward of the state and had been removed from Tonda and
    Corey’s home.
    In its ruling, the district court determined that there was a
    potential risk posed by Clayton to Brittni and Cristian, and
    ordered that there should be no contact between Clayton and
    Brittni or Cristian. The district court further ordered that if
    Tonda and Corey intend to have Clayton live in their home in
    the future, a modification proceeding should be filed because
    an order would be necessary to modify this no-contact provi-
    sion. Based on the fact that Clayton is not currently residing
    with Tonda and Corey, there has not been a material change
    in circumstances warranting modification of custody, and the
    district court did not err when it denied Matt’s request for
    modification on this basis.
    Matt further argues that he should have full custody of
    Brittni and Cristian because Tonda is unable to provide them
    with the proper level of stability. Matt points to the fact that
    Tonda has changed residences eight times since Tonda and
    Matt were divorced in 2005 and that several of her changes
    in residence were the result of eviction proceedings. The
    record indicates that Tonda had failed to pay rent and failed
    to properly maintain some of the rental properties in which
    she resided.
    With regard to the level of stability Tonda can provide to
    the children, the district court stated that although the evidence
    creates some concern, it is not sufficient to establish a material
    change of circumstances warranting a change of custody. Upon
    our de novo review of the record, we determine that the district
    court did not abuse its discretion in making this determination
    and denying a change of custody on this basis.
    Having considered the record and the bases asserted by
    Matt to support his request to change from joint to full cus-
    tody in his favor, we cannot say that the district court erred
    when it denied the request and dismissed Matt’s complaint to
    modify custody.
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    The Issue of Modifying the Parenting
    Plan Was Not Properly Before
    the District Court.
    The attorney for the children contends in her appellate brief
    that the district court erred when it determined that modifi-
    cation of the parenting plan was not before it. The attorney
    for the children contends that she had standing to assert this
    error based on various rationales, including Neb. Rev. Stat.
    § 42-358(6) (Reissue 2008), which provides that “[a]ny person
    aggrieved by a determination of the court may appeal such
    decision . . . .” Because the substance of the error asserted by
    the attorney for the children is wholly without merit, we need
    not resolve the standing issue.
    Neb. Rev. Stat. § 42-364(6) (Cum. Supp. 2012) pertains to
    modifications of parenting plans and requires that “[p]roceed-
    ings to modify a parenting plan shall be commenced by filing a
    complaint to modify” and states that such actions are governed
    by the Parenting Act. In this case, no complaint to modify the
    parenting plan was filed, and therefore, the issue of modify-
    ing the parenting plan was not properly raised before the dis-
    trict court.
    For completeness, we note that Matt testified that if the
    custody issue he raised was not determined in his favor, he
    did not want the parenting plan to be modified. In his appel-
    late brief, Matt asserts that he was not given notice, that he
    was not prepared to resist modification of the parenting plan at
    the hearing, and that if he had been made aware that the issue
    would be considered by the court, he may have presented addi-
    tional evidence.
    [9] This situation bears a similarity to Zahl v. Zahl, 
    273 Neb. 1043
    , 
    736 N.W.2d 365
     (2007). In Zahl, we held in the
    context of a marital dissolution action, that due process was
    violated when the trial court sua sponte awarded joint custody
    when neither of the parties had requested joint custody and did
    not have notice that joint custody would be an issue before
    the court. See, also, State ex rel. Amanda M. v. Justin T., 
    279 Neb. 273
    , 
    777 N.W.2d 565
     (2010) (extending holding in Zahl
    to paternity case where neither party requested joint custody).
    In Zahl, we stated that a “court’s determination of questions
    Nebraska Advance Sheets
    LOZIER CORP. v. DOUGLAS CTY. BD. OF EQUAL.	705
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    285 Neb. 705
    raised by the facts, but not presented in the pleadings, should
    not come at the expense of due process.” 273 Neb. at 1053,
    736 N.W.2d at 373.
    In the present case, the amended complaint filed by Matt
    sought to modify custody and to award full custody to him.
    Although Brittni and Cristian expressed a preference during
    the custody hearing for a schedule in which they would stay
    with their parents by alternating 1 week at a time, no com-
    plaint to modify the parenting plan to this or other effect was
    filed. See § 42-364(6). The district court correctly observed
    that the issue of modifying the parenting plan was not properly
    before it.
    CONCLUSION
    The district court did not err when it denied Matt’s amended
    complaint to modify custody, in which he sought full custody
    of the children. Furthermore, the district court did not err when
    it observed that the issue of modifying the parenting plan was
    not properly before it. Thus, we affirm.
    Affirmed.
    Miller-Lerman, J., participating on briefs.
    Lozier Corporation, appellant, v. Douglas County
    Board of Equalization, appellee.
    ___ N.W.2d ___
    Filed April 19, 2013.   Nos. S-12-322 through S-12-324.
    1.	 Taxation: Judgments: Appeal and Error. An appellate court reviews decisions
    rendered by the Tax Equalization and Review Commission for errors appearing
    on the record.
    2.	 Judgments: Appeal and Error. When reviewing a judgment for errors appear-
    ing on the record, an appellate court’s inquiry is whether the decision conforms
    to the law, is supported by competent evidence, and is not arbitrary, capricious,
    or unreasonable.
    3.	 Taxation: Appeal and Error. An appellate court reviews questions of law aris-
    ing during appellate review of decisions by the Tax Equalization and Review
    Commission de novo on the record.
    4.	 Taxation: Statutes. The plain language of Neb. Rev. Stat. § 77-5013(2) (Cum.
    Supp. 2012) focuses on whether a mailing is properly placed in the mail, rather
    than on whether the Tax Equalization and Review Commission receives it.