County of Cherry v. Tetherow

Sievers, Judge.

Douglas R. Tetherow and Erma G. Tetherow appeal the district court’s granting of a motion made by the County of Cherry, Nebraska (County). The County’s motion was to allow it to set off the amount of personal property taxes owed by the Tetherows against a judgment the County owed to the Tetherows from a refund of real property taxes.

BACKGROUND

The genesis of this matter is that the County originally asserted that it was owed back real estate taxes from the Tetherows. The Tetherows paid the amount allegedly owed to the County, then sued for a refund in the district court for…