Legal Opinion
Bottorf v. Clay County Board of Equalization
Nebraska Court of Appeals
Decided June 9, 1998No. A-97-1107PublishedCited by 8 opinions
1Opinion of the Court
Irwin, Judge.
I. INTRODUCTION
At issue is the proper valuation for the 1996 tax year of a residential property owned by Don C. Bottorf. Bottorf protested the proposed 1996 valuation of $162,715 to the Clay County Board of Equalization (Board). The Board reduced the valuation to $144,160. Thereafter, Bottorf appealed to the Nebraska Tax Equalization and Review Commission (TERC). After a hearing, the TERC affirmed the determination of the Board. Bottorf appeals the decision of the TERC. For the reasons stated below, we affirm.
II. FACTUAL BACKGROUND
The property at issue is a two-story house with a…
2Cases cited5 opinions
- Lindsay Manufacturing Co. v. Universal Surety Co.Nebraska Supreme Court · 1994
- Dowd v. Board of EqualizationNebraska Supreme Court · 1992
- Harrison Square Partnership v. Sarpy County Board of EqualizationNebraska Court of Appeals · 1998
- Marsh v. Marsh-LettsNebraska Court of Appeals · 1997
- BOSS HOTELS COMPANY v. County of HallNebraska Supreme Court · 1968
3Cited by8 opinions
- US Ecology, Inc. v. Boyd County Board of EqualizationNebraska Supreme Court · 1999
- Garvey Elevators, Inc. v. Adams County Board of EqualizationNebraska Supreme Court · 2001
- Cabela's, Inc. v. Cheyenne County Board of EqualizationNebraska Court of Appeals · 1999
- Wheatland Indus. v. Perkins Cty. Bd. of Equal.Nebraska Supreme Court · 2019
- 72nd Property, L.L.C. v. Douglas County Board of EqualizationNebraska Court of Appeals · 2002
3 more not listed; retrieve them via the Exa API.