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Legal Opinion

City of York v. York County Board of Equalization

Nebraska Supreme Court

Decided July 11, 2003No. S-02-500PublishedCited by 4 opinions

1Opinion of the CourtWright, J.

NATURE OF CASE

The City of York (City) owns land which is adjacent to the York Municipal Airport and is used as a solid waste landfill. The York County Board of Equalization (Board) upheld the county assessor’s determination that a 44-acre parcel of the land was not being used for a public purpose and was taxable because the parcel was leased to a private party for agricultural use. The Tax Equalization and Review Commission (TERC) affirmed the Board’s decision, and the City appeals.

*312SCOPE OF REVIEW

Decisions rendered by TERC shall be reviewed by the court for errors appearing on the record of…

2Cases cited2 opinions

  1. Doane College v. County of SalineNebraska Supreme Court · 1961
  2. City of Alliance v. Box Butte County Board of EqualizationNebraska Supreme Court · 2003

3Cited by4 opinions

  1. In Re Guardianship & Conservatorship of TroboughNebraska Supreme Court · 2004
  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. Upper Republican Natural Res. Dist. v. Dundy Cnty. Bd. of Equal.Nebraska Supreme Court · 2018

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