Legal Opinion
Boone County Board of Equalization v. Nebraska Tax Equalization & Review Commission
Nebraska Court of Appeals
Decided May 23, 2000No. A-99-1004PublishedCited by 2 opinions
1Opinion of the Court
Hannon, Judge.
INTRODUCTION
The Boone County Board of Equalization petitioned the Nebraska Tax Equalization and Review Commission for an adjustment to certain property value assessments in Boone County. After a hearing in which evidence was presented, the commission found that the Boone County Board had failed to meet its burden of proof in justifying an adjustment, and therefore, the commission denied the Boone County Board’s petition. The Boone County Board now appeals, alleging that the commission erred in (1) denying its petition, (2) making numerous findings of fact, and (3) failing to…
2Cases cited6 opinions
- Ferguson v. Union Pacific RailroadNebraska Supreme Court · 1999
- Schweitzer v. American National Red CrossNebraska Supreme Court · 1999
- United States Treasury v. Synthetic Plastics Co.Court of Customs and Patent Appeals · 1965
- Lydick v. JohnsNebraska Supreme Court · 1970
- Peck v. DunleveyNebraska Supreme Court · 1969
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3Cited by2 opinions
- Gage County Board of Equalization v. Nebraska Tax Equalization & Review CommissionNebraska Supreme Court · 2000
- Boone Cty. Bd. v. TAX EQUAL. & REV. COM'NNebraska Court of Appeals · 2000