Upper Republican Natural Res. Dist. v. Dundy Cnty. Bd. of Equal.

O'Gorman, District Judge.

I. NATURE OF CASE

This is an appeal by the Dundy County Board of Equalization (Board) from the decision of the Tax Equalization and Review Commission (TERC). The central issue in this appeal is the tax exempt status of land purchased by the Upper Republican Natural Resources District (NRD) as part of a ground water integrated management plan. The NRD retired irrigated acres and converted them to grassland to achieve soil conservation and range management objectives. The NRD leased much of that grassland for grazing. The parties dispute the extent to which the lease was…