Kohl's Department Stores v. Douglas County Board of Equalization

Irwin, Chief Judge.

I. INTRODUCTION

At issue is the proper valuation for the 2000 tax year of the store owned by Kohl’s Department Stores (Kohl’s) and located at 3551 Oakview Drive, Omaha, Douglas County, Nebraska (Oakview Property). After the Oakview Property was assessed, Kohl’s protested the assessed value of the property to the Douglas County Board of Equalization (Board). The Board granted Kohl’s partial relief, but denied the remaining objections. Thereafter, Kohl’s appealed to the Nebraska Tax Equalization and Review Commission (TERC). After a hearing, the TERC affirmed the decision of…