Legal Opinion

Betty L. Green Living Trust & Richard R. Green Living Trust v. Morrill Cnty. Bd. of Equal.

Nebraska Supreme Court

Decided May 11, 2018No. S-17-873PublishedCited by 10 opinions

1Opinion of the CourtMiller-Lerman, J.

NATURE OF CASE

This appeal involves the valuations of certain grassland properties owned by the Betty L. Green Living Trust and the Richard R. Green Living Trust (the Trusts). The Trusts appeal from the July 18, 2017, order of the Tax Equalization and Review Commission (TERC) which affirmed the valuations which had been established by the Morrill County assessor and were approved by the Morrill County Board of Equalization (the Board). We affirm TERC's order.

STATEMENT OF FACTS

Between them, the Trusts own five grassland parcels of agricultural and horticultural land located in Morrill County,…

2Cases cited2 opinions

  1. US Ecology, Inc. v. Boyd County Board of EqualizationNebraska Supreme Court · 1999
  2. Brenner v. BANNER COUNTY BD. OF EQUAL.Nebraska Supreme Court · 2008

3Cited by10 opinions

  1. McManus Enters. v. Nebraska Liquor Control Comm.Nebraska Supreme Court · 2019
  2. Mcmanus Enters., Inc. v. Neb. Liquor Control Comm'nNebraska Supreme Court · 2019
  3. Lincoln Cty. Bd. of Equal v. Western Tabor Ranch Apts.Nebraska Supreme Court · 2023
  4. Wheatland Indus. v. Perkins Cty. Bd. of Equal.Nebraska Supreme Court · 2019
  5. Lancaster Cty. Bd. of Equal. v. MoserNebraska Supreme Court · 2022

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