Nebraska State Bar Foundation v. Lancaster County Board of Equalization

465 N.W.2d 111 (1991)

237 Neb. 1

NEBRASKA STATE BAR FOUNDATION, Appellant,

v.

LANCASTER COUNTY BOARD OF EQUALIZATION et al., Appellees.

No. 87-967.

Supreme Court of Nebraska.

January 18, 1991.

James A. Snowden, Knudsen, Berkheimer, Richardson & Endacott, Lincoln, for appellant.

Michael E. Thew, Deputy Lancaster County Atty., for appellees.

HASTINGS, C.J., and BOSLAUGH, WHITE, CAPORALE, SHANAHAN, GRANT, and FAHRNBRUCH, JJ.

BACKGROUND FOR APPEAL

SHANAHAN, Justice.

For the purpose of property taxation, the Nebraska State Bar Foundation (Bar Foundation) is the owner of real property designated as the "Roman…