Main Line, Inc. v. Board of Reno County Commissioners

Johnson, J.:

Main Line, Inc., appeals the district court’s affirmation of die Board of Tax Appeals’ (BOTA) classification of Main Line’s rental real estate as commercial, rather than as property owned and operated by a not-for-profit corporation. Specifically, Main Line contends that BOTA erred in finding that Main Line *876did not operate the real property and erred in refusing to grant relief retroactively. We affirm.

Main Line was a for-profit corporation that held rental property, generating total revenues in 1997 of approximately 2.5 million dollars. In June 1998, Main-Line’s depreciable…