Legal Opinion

Bethphage Community Services., Inc. v. County Board

Nebraska Supreme Court

Decided February 14, 1986No. 84-817PublishedCited by 13 opinions

1Opinion of the CourtShanahan, J.

The county board of Phelps County, the county board as the board of equalization for Phelps County, and Beulah Gerdes, county assessor of Phelps County (County), appeal the decision of the district court for Phelps County which held that three group homes of Bethphage Community Services, Inc. (Bethphage), were exempt from property taxation in 1983. We affirm.

Applicable in this appeal are the Nebraska Constitution and the specific statute authorizing exemption of property from taxation. “The Legislature by generad law may exempt . . . property owned and used exclusively for educational,…

2Cases cited4 opinions

  1. Ancient v. Board of County CommissionersNebraska Supreme Court · 1932
  2. Lincoln Woman's Club v. City of LincolnNebraska Supreme Court · 1965
  3. Doane College v. County of SalineNebraska Supreme Court · 1961
  4. Matzke v. Board of Equalization of Madison CountyNebraska Supreme Court · 1959

3Cited by13 opinions

  1. Omaha Public Power District v. Nebraska Department of RevenueNebraska Supreme Court · 1995
  2. Northern Natural Gas Co. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1989
  3. Nucor Steel v. LeuenbergerNebraska Supreme Court · 1989
  4. Indian Hills Community Church v. County Board of EqualizationNebraska Supreme Court · 1987
  5. Nebraska State Bar Foundation v. Lancaster County Board of EqualizationNebraska Supreme Court · 1991

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