Harrison Square Partnership v. Sarpy County Board of Equalization

Miller-Lerman, Chief Judge.

Harrison Square Partnership (Partnership) appeals the order of the Nebraska Tax Equalization and Review Commission (Commission) to which the Partnership appealed the decision of the Sarpy County Board of Equalization (Board) regarding the valuation of a certain commercial property (Property) owned by the Partnership. The Partnership was afforded some relief by the Commission and denied other relief sought before the Commission and, therefore, appeals. For the reasons recited below, we affirm the order of the Commission.

BACKGROUND

The Property, a neighborhood shopping…