Pittman v. Sarpy County Board of Equalization

I. INTRODUCTION

The Sarpy County Board of Equalization (county board) granted a property tax exemption to Mercy Crestview Village (Mercy) in 1998, against the recommendation of the Sarpy County assessor (assessor). The assessor then appealed the county board’s decision to the Tax Equalization and Review Commission (TERC). TERC reversed the county board’s decision to grant Mercy’s property tax exemption and ordered the property placed on the county’s tax rolls. Mercy now appeals. We removed this case to our docket pursuant to our power to regulate the Nebraska Court of Appeals’ caseload and…