Bemis v. Board of Equalization

Frank Bemis, the Douglas County assessor, appeals from an order of the District Court for Douglas County *176sustaining a demurrer to his appeal from a tax exemption determination by the Douglas County Board of Equalization.

The sole issue presented is: Does the assessor have the legal capacity to maintain an appeal to the District Court from a tax exemption determination by the county board of equalization? We hold he does not, and affirm the judgment of the District Court.

The Douglas County assessor’s office increased the valuation of the furniture, fixtures, machinery, tools, equipment, and…