Legal Opinion
City of Alliance v. Box Butte County Board of Equalization
Nebraska Supreme Court
Decided January 31, 2003No. S-02-495PublishedCited by 7 opinions
1Opinion of the CourtStephan, J.
The Box Butte County Board of Equalization (Board) denied tax-exempt status for 67 properties owned by the City of Alliance, based upon the Board’s determination that the subject properties were not being used for a public purpose. The Tax Equalization and Review Commission (TERC) affirmed the Board’s decisions. The city appeals.
FACTS
The pertinent facts are not disputed. Alliance is a city of the first class having those powers enumerated in Neb. Rev. Stat. § 16-101 et seq. (Reissue 1997 & Cum. Supp. 2002). Such powers include the creation by ordinance of improvement districts for the purpose…
2Cases cited9 opinions
- Robinson v. Indiana & Arkansas Lumber & Manufacturing Co.Supreme Court of Arkansas · 1917
- State of Texas v. City of San AntonioTexas Supreme Court · 1948
- Vinci v. NEB. DEPT. OF CORR. SERVICESNebraska Supreme Court · 1997
- City of Austin v. Sheppard, ComptrollerTexas Supreme Court · 1945
- First Data Corp. v. STATE, DEPT. OF REV.Nebraska Supreme Court · 2002
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Brenner v. BANNER COUNTY BD. OF EQUAL.Nebraska Supreme Court · 2008
- City of York v. York County Board of EqualizationNebraska Supreme Court · 2003
- Terrace v. STATE, DEPT. OF HEALTH AND HUMAN SERVS.Nebraska Supreme Court · 2007
- Darnall Ranch, Inc. v. Banner Cty. Bd. of Equal.Nebraska Supreme Court · 2008
- Brown County Agricultural Society, Inc. v. Brown County Board of EqualizationNebraska Court of Appeals · 2003
2 more not listed; retrieve them via the Exa API.