Mid-America Pipeline Co. v. Boehm

The plaintiff, Mid-America Pipeline Company (MAPCO), is a public service entity as defined in Neb. Rev. Stat. § 77-801.01 (Reissue 1990). It is a centrally assessed taxpayer. In 1988, its property was valued for tax purposes by the State Tax Commissioner pursuant to Neb. Rev. Stat. § 77-802 (Reissue 1990).

As provided in Neb. Rev. Stat. § 77-505 (Reissue 1990), the State Board of Equalization and Assessment met on August 2, 1988, reviewed the Tax Commissioner’s valuation of the property of MAPCO and other centrally assessed taxpayers, and equalized the valuations.

On August 12, 1988, the Tax…