Legal Opinion

Garvey Elevators, Inc. v. Adams County Board of Equalization

Nebraska Supreme Court

Decided January 26, 2001No. S-00-226PublishedCited by 7 opinions

1Opinion of the CourtWright, J.

NATURE OF CASE

Garvey Elevators, Inc. (Garvey), protested the 1998 assessment valuation of two parcels of commercial property it owned in Adams County, Nebraska. The Adams County Board of Equalization (Board) reduced the value of one of the parcels, but not the other. Garvey appealed the Board’s determination to the Tax Equalization and Review Commission (TERC), which affirmed the decision of the Board. Garvey timely appealed to the Nebraska Court of Appeals, and we moved this case to our docket pursuant to our power to regulate the caseloads of this court and the Court of Appeals.

SCOPE OF…

2Cases cited8 opinions

  1. Inmar Associates, Inc. v. Borough of CarlstadtSupreme Court of New Jersey · 1988
  2. Grainger Brothers Co. v. County Bd. of EqualizationNebraska Supreme Court · 1966
  3. US Ecology, Inc. v. Boyd County Board of EqualizationNebraska Supreme Court · 1999
  4. Constructors, Inc. v. Cass County Board of EqualizationNebraska Supreme Court · 2000
  5. H/K COMPANY v. Board of EqualizationNebraska Supreme Court · 1963

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3Cited by7 opinions

  1. Harrison v. Olde Financial Corp.Michigan Court of Appeals · 1998
  2. Brenner v. BANNER COUNTY BD. OF EQUAL.Nebraska Supreme Court · 2008
  3. Lake County Assessor v. United States Steel Corp.Indiana Tax Court · 2009
  4. Kohl's Department Stores v. Douglas County Board of EqualizationNebraska Court of Appeals · 2002
  5. Livingston v. Jefferson County Board of EqualizationNebraska Court of Appeals · 2002

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