DeBruce Grain, Inc. v. Otoe County Board of Equalization

Hannon, Judge.

DeBruce Grain, Inc., appeals the order of the Nebraska Tax Equalization and Review Commission (Commission) which upheld the valuation by the Otoe County Board of Equalization (Board) of $1,113,895 for property tax purposes. We conclude that DeBruce Grain did not introduce sufficient relevant evidence to rebut the presumption the law accords the actions of the Board, and, therefore, we affirm the action of the Commission.

FACTUAL BACKGROUND

The property at issue here, the DeBruce Grain facility, is a grain elevator facility located along the Missouri River in Nebraska City, Otoe…