Legal Opinion

Kearney Convention Center, Inc. v. Buffalo County Board of Equalization

Nebraska Supreme Court

Decided January 27, 1984No. 83-096PublishedCited by 21 opinions

1Opinion of the Court

.Grant, J,

Plaintiff-appellant, Kearney Convention Center,. Inc. (hereinafter taxpayer), is the owner of the Holi day Inn in Kearney, Buffalo County, Nebraska. The Buffalo County assessor assessed taxpayer’s property for the year 1981 and fixed the actual value of the property at $3,563,765. For the prior year the actual valuation was fixed by the assessor at $2,304,430.

The taxpayer timely filed a written protest with defendant-appellee, Buffalo County Board of Equalization (hereinafter County Board). At the hearing on this protest the County Board did not change the 1981 valuation. The…

2Cases cited8 opinions

  1. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  2. Grainger Brothers Co. v. County Bd. of EqualizationNebraska Supreme Court · 1966
  3. County of Gage v. State Board of Equalization & AssessmentNebraska Supreme Court · 1970
  4. Gradoville v. BOARD OF EQUALIZATION, ETC.Nebraska Supreme Court · 1981
  5. Hastings Building Co. v. Board of EqualizationNebraska Supreme Court · 1982

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

3Cited by21 opinions

  1. MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1991
  2. Northern Natural Gas Co. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1989
  3. Jaksha v. StateNebraska Supreme Court · 1992
  4. Natural Gas Pipeline Co. of America v. State Board of EqualizationNebraska Supreme Court · 1991
  5. Banner County v. State Board of Equalization & AssessmentNebraska Supreme Court · 1987

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

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