Legal Opinion
Constructors, Inc. v. Cass County Board of Equalization
Nebraska Supreme Court
Decided February 25, 2000No. Nos. S-99-163 through S-99-180PublishedCited by 19 opinions
1Opinion of the CourtGerrard, J.
NATURE OF CASE
Constructors, Inc.; Ken Lauritzen; Doris R. Tiedeman; and Kerford Limestone Company are all landowners in Cass County. In 1998, their respective properties were assessed at a higher value because of mineral interests lying beneath their *868land, and consequently, their property taxes increased. This was the first time their mineral interests were separately assessed and valued for tax purposes. The parties protested this increase with the Cass County Board of Equalization (Board), which affirmed the assessment. They then appealed the Board’s decision to the Nebraska Tax…
2Cases cited10 opinions
- US Ecology, Inc. v. Boyd County Board of EqualizationNebraska Supreme Court · 1999
- County of Gage v. State Board of Equalization & AssessmentNebraska Supreme Court · 1970
- Pittman v. Sarpy County Board of EqualizationNebraska Supreme Court · 1999
- Equitable Life Assurance Society v. Lincoln County Board of EqualizationNebraska Supreme Court · 1988
- State Ex Rel. Meyer v. McNeilNebraska Supreme Court · 1970
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Lackawanna Leather Co. v. Nebraska Department of RevenueNebraska Supreme Court · 2000
- County of Douglas v. Nebraska Tax Equalization & Review CommissionNebraska Supreme Court · 2001
- Omaha Country Club v. Douglas County Board of EqualizationNebraska Court of Appeals · 2002
- Garvey Elevators, Inc. v. Adams County Board of EqualizationNebraska Supreme Court · 2001
- Schmidt v. Thayer County Board of EqualizationNebraska Court of Appeals · 2001
14 more not listed; retrieve them via the Exa API.