Washington County Board of Equalization v. Rushmore Borglum Ministries, Inc.

Irwin, Chief Judge.

I. INTRODUCTION

Rushmore Borglum Ministries, Inc. (Rushmore), applied for tax-exempt status with the Washington County Board of Equalization (Board), claiming that status as a religious organization under Neb. Rev. Stat. § 77-202(d) (Cum. Supp. 1998). Rushmore’s application was denied by the Board. Thereafter, Rushmore appealed to the Nebraska Tax Equalization and Review Commission (the TERC). After a hearing, the TERC held that Rushmore’s application should have been granted, and it reversed the determination of the Board and vacated its order. The Board appealed the…