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Legal Opinion

Nebraska Annual Conference of the United Methodist Church v. Scotts Bluff County Board of Equalization

Nebraska Supreme Court

Decided May 7, 1993No. S-91-142PublishedCited by 5 opinions

1Opinion of the CourtLanphier, J.

The Nebraska Annual Conference of the United Methodist Church (United Methodist) appeals the decision of the district court for- Scotts Bluff County which affirmed the denial of tax-exempt status by the Scotts Bluff County Board of Equalization (Board) to a Scottsbluff parsonage owned by United Methodist. We reverse and remand with directions.

FACTUAL BACKGROUND

United Methodist is operated as an itinerant ministry, a system of regular pastoral rotation in which every pastor agrees to go where sent by the bishop. Ministers are rotated between local churches. District superintendents appointed…

2Cases cited14 opinions

  1. McKenzie v. JohnsonIllinois Supreme Court · 1983
  2. Ancient v. Board of County CommissionersNebraska Supreme Court · 1932
  3. People ex rel. Ring v. Board of Education of District 24Illinois Supreme Court · 1910
  4. Lincoln Woman's Club v. City of LincolnNebraska Supreme Court · 1965
  5. Doane College v. County of SalineNebraska Supreme Court · 1961

9 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. City of Omaha v. Kum & Go, L.L.C.Nebraska Supreme Court · 2002
  2. Bethesda Foundation v. Buffalo County Board of EqualizationNebraska Supreme Court · 2002
  3. Platte River Crane Trust v. Hall Cty. Bd. of Equal.Nebraska Supreme Court · 2018
  4. WASHINGTON COUNTY BD. OF EQUAL. v. RushmoreNebraska Court of Appeals · 2002
  5. Washington County Board of Equalization v. Rushmore Borglum Ministries, Inc.Nebraska Court of Appeals · 2002

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