Spencer Holiday House, Inc. v. County Board of Equalization

Spencer Holiday House, Inc. (Spencer), appeals the judgment of the district court for Gage County which affirmed the Gage County Board of Equalization’s determination of value of Spencer’s motel for real estate taxation. We affirm.

Spencer operates a 65-unit motel located on a 3.62-acre tract adjacent to U.S. Highway 77 at the edge of Beatrice. The motel complex consists of three buildings. One building, constructed in 1965, houses a restaurant, lounge, coffeeshop, kitchen, meeting rooms, registration lobby, and administrative office. A second building, also built in 1965, contains 51 motel…