McLaughlin v. Jefferson County Board of Equalization

Severs, Judge.

The appellate courts of Nebraska have not had an occasion to write about the new Nebraska Tax Equalization and Review Commission (Commission) in general or, in particular, about how subject matter jurisdiction from the Commission to this court is perfected. Our practice is to closely examine all cases in their initial stages to ensure that jurisdiction has been properly conferred on this court. Our objective is to quickly terminate appeals when we lack jurisdiction because of procedural defects. Because we are dealing with a new statute and the new issue of how jurisdiction is…