United Way of the Midlands v. Douglas County Board of Equalization

Plaintiff, a nonprofit charitable corporation, appeals from an order of the District Court sustaining a demurrer to its appeal from a tax exemption determination by the Douglas County Board of Equalization. The only issue on appeal is whether plaintiff’s appeal to the District Court was timely because the transcript on appeal was not filed within 20 days. We reverse.

On May 5, 1976, the Board of Equalization granted a partial tax exemption on certain real property owned by the plaintiff. On May 25, 1976, plaintiff filed a notice of appeal and an appeal bond with the county clerk. On June 10,…