Legal Opinion
John Day Co. v. Douglas County Board of Equalization
Nebraska Supreme Court
Decided March 19, 1993No. S-90-1092, S-90-1093, S-90-1094, S-90-1095, S-90-1096PublishedCited by 5 opinions
1Opinion of the CourtWhite, J.
The five appellants are Nebraska taxpayers which separately own personal property located within Douglas County. In 1990, appellant taxpayers timely filed protests with the Douglas County Board of Equalization (county board), requesting that their locally assessed personal property be valued at zero for tax purposes, based on the Nebraska Constitution, the U.S. Constitution, and recent rulings by this court regarding the valuation of centrally assessed railroad, pipeline, carline company, and agricultural property. The county board denied the protests, based on its opinion that as a county…
2Cases cited10 opinions
- Banner County v. State Board of Equalization & AssessmentNebraska Supreme Court · 1987
- Chief Industries, Inc. v. Hamilton County Board of EqualizationNebraska Supreme Court · 1988
- Fromkin v. StateNebraska Supreme Court · 1954
- Olson v. County of DakotaNebraska Supreme Court · 1987
- Peter Kiewit Sons' Co. v. County of DouglasNebraska Supreme Court · 1955
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3Cited by5 opinions
- R-D Investment Co. v. Board of EqualizationNebraska Supreme Court · 1995
- R-D Investment, etc. v. Lancaster Cty.Court of Appeals for the Eighth Circuit · 1997
- Cargill Meat Solutions v. Colfax Cty. Bd. of Equal.Nebraska Supreme Court · 2015
- R-D Investment Co. v. Lancaster CountyCourt of Appeals for the Eighth Circuit · 1997
- Slosburg v. Board of EqualizationNebraska Supreme Court · 1995