Legal Opinion
Livingston v. Jefferson County Board of Equalization
Nebraska Court of Appeals
Decided February 26, 2002No. A-01-762PublishedCited by 2 opinions
1Opinion of the Court
Sievers, Judge.
In this property tax appeal, the taxpayer, Bruce D. Livingston, contends that the taxing authorities overvalued his house for tax year 2000 by failing to consider that the house is located in a remote area of Jefferson County, Nebraska, and less than 1 mile from a hog farrowing facility housing 5,200 hogs. Livingston unsuccessfully appealed the valuation of the Jefferson County Board of Equalization (Board) to the Tax Equalization and Review Commission (TERC). Livingston now appeals to this court.
FACTUAL AND PROCEDURAL BACKGROUND
Livingston started a hog farrowing facility,…
2Cases cited13 opinions
- Kopecky v. National Farms, Inc.Nebraska Supreme Court · 1994
- State v. CaddyNebraska Supreme Court · 2001
- Richards v. Board of Equalization of Thayer CountyNebraska Supreme Court · 1965
- US Ecology, Inc. v. Boyd County Board of EqualizationNebraska Supreme Court · 1999
- Constructors, Inc. v. Cass County Board of EqualizationNebraska Supreme Court · 2000
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3Cited by2 opinions
- Brenner v. BANNER COUNTY BD. OF EQUAL.Nebraska Supreme Court · 2008
- Darnall Ranch, Inc. v. Banner Cty. Bd. of Equal.Nebraska Supreme Court · 2008