72nd Property, L.L.C. v. Douglas County Board of Equalization

Irwin, Chief Judge.

I. INTRODUCTION

At issue in these two cases are the proper valuations for the 2000 tax year of two Kohl’s Department Stores (Kohl’s) located at 909 South 72d Street (72nd Property, hereinafter referred to as the “72nd Street Property”) and 13550 West Maple Road (Maple Joint Venture, hereinafter referred to as the “Maple Road Property”), Omaha, Douglas County. After the properties were assessed, Kohl’s protested the assessed values to the Douglas County Board of Equalization (Board). The Board granted Kohl’s partial relief, but denied the remaining objections. Thereafter,…