Legal Opinion

Arcadian Fertilizer, L.P. v. Sarpy County Board of Equalization

Nebraska Court of Appeals

Decided August 11, 1998No. A-97-1199PublishedCited by 10 opinions

1Opinion of the Court

Inbody, Judge.

Arcadian Fertilizer, L.P., now known as PCS Nitrogen, L.P. (Arcadian), appeals from the dismissal for lack of jurisdiction of its appeal of a real property tax assessment to the Tax Equalization and Review Commission (Commission). For the reasons set forth below, we reverse, and remand to the Commission for further proceedings.

STATEMENT OF FACTS

Arcadian operates a chemical manufacturing facility in Sarpy County, Nebraska. After the Sarpy County assessor notified Arcadian that the 1996 real estate assessment on its facility would be $6,130,680, Arcadian timely appealed to the…

2Cases cited8 opinions

  1. In Re Interest of DMBNebraska Supreme Court · 1992
  2. Daehnke v. Nebraska Department of Social ServicesNebraska Supreme Court · 1996
  3. Grand Island Latin Club, Inc. v. Nebraska Liquor Control CommissionNebraska Supreme Court · 1996
  4. Thomas v. Omega Re-Bar, Inc.Nebraska Supreme Court · 1990
  5. Harrison Square Partnership v. Sarpy County Board of EqualizationNebraska Court of Appeals · 1998

3 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Bethesda Foundation v. Buffalo County Board of EqualizationNebraska Supreme Court · 2002
  2. Upper Republican NRD v. Dundy Cty. Bd. of Equal.Nebraska Supreme Court · 2018
  3. Upper Republican Natural Res. Dist. v. Dundy Cnty. Bd. of Equal.Nebraska Supreme Court · 2018
  4. Holt County School District No. 0025 v. DixonNebraska Court of Appeals · 1999
  5. Krusemark v. Thurston County Board of EqualizationNebraska Court of Appeals · 2001

5 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API