Legal Opinion
Indian Hills Community Church v. County Board of Equalization
Nebraska Supreme Court
Decided September 18, 1987No. 85-896, 85-897PublishedCited by 26 opinions
1Opinion of the CourtShanahan, J.
In separate cases consolidated for appeal, Indian Hills Community Church and Nebraska Conference of the Church of the Brethren (appellants) appeal judgments of the district court for Lancaster County, affirming the Lancaster County Board of Equalization’s actions by which real estate of the appellants was placed on the county tax rolls for 1984 on account of appellants’ failure to file an application for tax exemption in accordance with Neb. Rev. Stat. § 77-202.03 (Cum. Supp. 1984). We affirm.
Neb. Const, art. VIII, § 2, provides: “The Legislature by general law may exempt . . . property owned…
2Cases cited22 opinions
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Larson v. ValenteSupreme Court of the United States · 1982
- Gibbons v. District of ColumbiaSupreme Court of the United States · 1886
- Sullivan v. StorzNebraska Supreme Court · 1952
- Fee v. FeeNebraska Supreme Court · 1986
17 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Omaha Public Power District v. Nebraska Department of RevenueNebraska Supreme Court · 1995
- Maack v. School District of LincolnNebraska Supreme Court · 1992
- State v. GarzaNebraska Supreme Court · 1993
- Nebraska State Bar Foundation v. Lancaster County Board of EqualizationNebraska Supreme Court · 1991
- Pittman v. Sarpy County Board of EqualizationNebraska Supreme Court · 1999
21 more not listed; retrieve them via the Exa API.