Widtfeldt v. Holt County Board of Equalization

Cassel, Judge.

INTRODUCTION

In McLaughlin v. Jefferson Cty. Bd. of Equal., 5 Neb. App. 781, 567 N.W.2d 794 (1997), we provided an opinion explaining a summary dismissal because we had not previously had occasion to discuss how subject matter jurisdiction from the Nebraska Tax Equalization and Review Commission (Commission) to this court is perfected. As we explained in McLaughlin, our practice is to closely examine all cases in their initial stages to ensure that jurisdiction has been properly conferred and to quickly terminate appeals where we lack jurisdiction because of procedural defects.…