WASHINGTON COUNTY BD. OF EQUAL. v. Rushmore

650 N.W.2d 504 (2002)

11 Neb. App. 377

WASHINGTON COUNTY BOARD OF EQUALIZATION, Appellant,

v.

RUSHMORE BORGLUM MINISTRIES, INC., Appellee.

No. A-01-771.

Court of Appeals of Nebraska.

September 10, 2002.

Edmond E. Talbot III, Washington County Attorney, Blair, for appellant.

Jim R. Titus, of Morris & Titus Law Firm, P.C., L.L.O., Lincoln, for appellee.

IRWIN, Chief Judge, and INBODY and CARLSON, Judges.

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…