Forney v. Box Butte County Board of Equalization

Mues, Judge.

INTRODUCTION

Bruce Forney appeals the order of the Nebraska Tax Equalization and Review Commission (TERC) affirming the decision of the Box Butte County Board of Equalization (Board) valuing his newly constructed residence located at 100 Burnham Drive in Alliance at $325,534 for tax year 1996. Forney’s primary argument on appeal is that a comparable sales analysis is inappropriate, as is a construction cost valuation. For the following reasons, we affirm TERC’s order.

BACKGROUND

Forney’s house is located in a newly developed neighborhood in Alliance. He purchased the two lots on…