Campus Light House Ministry v. Buffalo County Board of Equalization

The specific question raised by this appeal is whether a taxpayer which claims that its property is exempt from taxation may first file a claim with the county board of equalization *272seeking exemption from taxation, pursuant to the provisions of Neb. Rev. Stat. § 77-202.01 (Reissue 1981), and, after being denied the exemption and failing to appeal, pursuant to Neb. Rev. Stat. § 77-202.04 (Reissue 1986), may pay the tax and seek a refund under the provisions of Neb. Rev. Stat. § 77-1736.10 (Reissue 1986).

The district court for Buffalo County, Nebraska, found that the taxpayer could not, and…