Trailblazer Pipeline Co. v. State Board of Equalization & Assessment

These two cases, although briefed separately, were consolidated for argument. Trailblazer Pipeline Company (Trailblazer) and Natural Gas Pipeline Company of America (NGPL) are both public service entities within the meaning of Neb. Rev. Stat. § 77-801 (Reissue 1986). They have each appealed from the order of the State Board of Equalization and Assessment (the Board) to equalize all centrally assessed property valued by the state through application of a statewide “aggregate level of assessment” determined by the Department of Revenue (the Department) to be 88.7 percent of actual value.

The…