Gage County Board of Equalization v. Nebraska Tax Equalization & Review Commission

This case presents a jurisdictional issue which was recently decided by the Nebraska Court of Appeals in Boone Cty. Bd. v. Nebraska Tax Equal. & Rev. Comm., 9 Neb. App. 298, 611 N.W.2d 119 (2000) (Boone County). The issue is whether, at the time this appeal was filed on September 3, 1999, there was a statutory right of appeal from an order of the Nebraska Tax Equalization and Review Commission (TERC) denying a petition filed by a county board of equalization pursuant to Neb. Rev. Stat. § 77-1504.01 (Supp. 1999). In Boone County, the Court of Appeals determined that no such right existed.…