Vitalix, Inc. v. Box Butte County Board of Equalization

280 Neb. 186

VITALIX, INC., APPELLANT,

v.

BOX BUTTE COUNTY BOARD OF EQUALIZATION, APPELLEE.

No. S-09-1074.

Supreme Court of Nebraska.

Filed July 9, 2010.

Gerard T. Forget III, of Forget Firm, P.C., L.L.O., for appellant.

No appearance for appellee.

HEAVICAN, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

HEAVICAN, C.J.

I. INTRODUCTION

The Box Butte County assessor set the valuation for improvements to property made by the appellant, Vitalix, Inc. Vitalix protested the valuation, arguing that the property was exempt from taxation because it was public land being used for a…