Legal Opinion
County of Adams v. Nebraska State Board of Equalization & Assessment
Nebraska Supreme Court
Decided July 25, 1997No. S-95-1122PublishedCited by 7 opinions
1Opinion of the CourtWright, J.
The appellants are 124 political subdivisions of the State of Nebraska, including 72 counties, 23 cities, and 29 school districts (Subdivisions). The Subdivisions appeal from the order of the Lancaster County District Court, which sustained demurrers to the Subdivisions’ petitions. The demurrers were filed by the appellees, the Nebraska State Board of Equalization and Assessment (Board) and numerous taxpayers.
SCOPE OF REVIEW
When reviewing an order sustaining a demurrer, an appellate court is required to accept as true all the facts which are well pled, together with the proper and reasonable…
2Cases cited18 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1991
- Hacker v. HoweNebraska Supreme Court · 1904
- Northern Natural Gas Co. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1989
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3Cited by7 opinions
- Lawry v. County of SarpyNebraska Supreme Court · 1998
- In Re Interest of William G.Nebraska Supreme Court · 1999
- Marvin v. FitchNevada Supreme Court · 2010
- Bartlett v. DAWES COUNTY BD. OF EQUAL.Nebraska Supreme Court · 2000
- Bartlett v. Dawes County Board of EqualizationNebraska Supreme Court · 2000
2 more not listed; retrieve them via the Exa API.