Legal Opinion

Bethesda Foundation v. Buffalo County Board of Equalization

Nebraska Supreme Court

Decided March 15, 2002No. S-01-495PublishedCited by 12 opinions

1Opinion of the CourtWright, J.

NATURE OF CASE

The Bethesda Foundation (Bethesda) requested a property tax exemption for the 2000 tax year. Bethesda sought the exemption under Neb. Rev. Stat. § 77-202(l)(c) (Cum. Supp. 1998) for an assisted living facility which Bethesda asserted was property owned by a charitable organization and used for a charitable purpose. The Buffalo County Board of Equalization (Board) denied the application, and Bethesda appealed to the Nebraska Tax Equalization and Review Commission (TERC), which affirmed the Board’s denial. Bethesda then appealed to the Nebraska Court of Appeals. The appeal was…

2Cases cited6 opinions

  1. Evangelical Lutheran Good Samaritan Society v. County of GageNebraska Supreme Court · 1967
  2. Pittman v. Sarpy County Board of EqualizationNebraska Supreme Court · 1999
  3. County of Douglas v. Nebraska Tax Equalization & Review CommissionNebraska Supreme Court · 2001
  4. Arcadian Fertilizer, L.P. v. Sarpy County Board of EqualizationNebraska Court of Appeals · 1998
  5. Bethesda Foundation v. County of SaundersNebraska Supreme Court · 1978

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

3Cited by12 opinions

  1. Upper Republican NRD v. Dundy Cty. Bd. of Equal.Nebraska Supreme Court · 2018
  2. Upper Republican Natural Res. Dist. v. Dundy Cnty. Bd. of Equal.Nebraska Supreme Court · 2018
  3. Fort Calhoun Baptist Church v. Washington County Board of EqualizationNebraska Supreme Court · 2009
  4. Lincoln Cty. Bd. of Equal v. Western Tabor Ranch Apts.Nebraska Supreme Court · 2023
  5. Department of Natural Resources v. BoseNebraska Supreme Court · 2004

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

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