Decisions of Interest:

LINDA K. McLAUGHLIN v. JEFFERSON COUNTY BOARD OF EQUALIZATION, Case No. 96R-0012

Service of Summons on opposing parties required in order to perfect appeal to Court of Appeals of Nebraska. Appeal of Commission's decision dismissed

Court of Appeals of Nebraska Case Citation: McLaughlin v. Jefferson County Bd. of Equalization, 5 Neb. App. 781, 567 N.W.2d 794 (1997)

HARRISON SQUARE PARTNERSHIP v. SARPY COUNTY BOARD OF EQUALIZATION, Case No. 96R-75

Mix of actual income and expense figures with capitalization ratio derived from mass appraisal methodology disallowed under Income Approach by Commission. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: Harrison Square Partnership v. Sarpy County Bd. of Equalization, 6 Neb. App. 454, 574 N.W.2d 180 (1998)

J. C. PENNY CO., INC., v. LANCASTER COUNTY BOARD OF EQUALIZATION, Case No. 96R-90

Valuation of department store. Use of out-of-state "comparables" discussed by Commission. Decision of Commission Affirmed; Cross-appeal denied.

Court of Appeals of Nebraska Case Citation: J.C. Penney Co., Inc. v. Lancaster County Bd. of Equalization, 6 Neb.App. 838, 578 N.W.2d 465 (1998)

CONDEV WEST, INC., v. LANCASTER COUNTY BOARD OF EQUALIZAITON, Case No. 96R-39

Valuation of department store based on recommendation of County's referee requires credible support. Decision of Commission Affirmed

Court of Appeals of Nebraska Case Citation: Lancaster County Bd. of Equalization v. Condev West, Inc., 7 Neb. App. 319 , 581 N.W.2d 452 (1998)

OMAHA NEB. HOTEL LTD. PARTNERSHIP v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Case No. 96R-144.

Presumption in favor of County Board of Equalization and Burden of Proof. Appropriate use of full-service vs. limited service hotels as "comparables" discussed by Commission. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: Omaha Nebraska Hotel Ltd. Partnership v. Douglas County Bd. of Equalization, 6 Neb. App. 860, 577 N.W.2d 570 (1998)

U.S. ECOLOGY, INC. V. BOYD COUNTY BOARD OF EQUALIZATION, Case No.96R-54

Valuation of special purpose property. Court determined opinion evidence of owner and fee appraiser sufficient to overcome statutory presumption. Decision of Commission Reversed and Remanded.

Court of Appeals of Nebraska Case Citation: U.S. Ecology, Inc. v. Boyd County Bd. of Equalization, 6 Neb. App. 956, 578 N.W.2d 877 (1998).

BRUCE D. FORNEY v. BOX BUTTE COUNTY BOARD OF EQUALIZATION, Case No. 97R-336

Sale price not conclusive in determining value of high-end residential property. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: Forney v. Box Butte County Bd. of Equalization, 7 Neb.App. 417, 582 N.W.2d 631 (1998)

ARCADIAN FERTILIZER, L.P. v. SARPY COUNTY BOARD OF EQUALIZATION, Case No. 96R-233

Issues presented to county board of equalization include those issues presented to the county board of equalization's referee. Decision of Commission Reversed and Remanded.

Court of Appeals of Nebraska Case Citation: Arcadian Fertilizer, L.P. v. Sarpy County Bd. of Equal., 7 Neb. App. 499, 583 N.W.2d 353 (1998)

DeBRUCE GRAIN, INC., v. OTOE COUNTY BOARD OF EQUALIZATION, Case No. 97R-100

Valuation of grain elevator: appropriate use of "comparables" under Sales Comparison Approach discussed by Commission. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: DeBruce Grain, Inc. v. Otoe County Bd. of Equalization, 7 Neb.App. 688, 584 N.W.2d 837 (1998)

A. J. & LYNDA H. SCRIBANTE v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Case No. 97R-325

Equalization of high-end residential properties. Principle announced in Kearney Convention Center v. Buffalo County Bd. of Equalization, 216 Neb. 292, 344 N.W.2d 620 (1984), reaffirmed. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: Scribante v. Douglas County Bd. of Equalization, 8 Neb. App. 25, 588 N.W.2d 190 (1999).

KAWASAKI MOTORS CORP., v. LANCASTER COUNTY BOARD OF EQUALIZATION, Case No. 97R-119

Valuation of large special purpose manufacturing plant. Appropriate use of "comparable" properties under Sales Comparison Approach discussed by Commission. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: Kawaski Motors Corp. v. Lancaster County Bd. of Equalization, 7 Neb. App. 655, 584 N.W.2d 63 (1998)

U.S. ECOLOGY, INC. V. BOYD COUNTY BOARD OF EQUALIZATION, Case No.96R-54

Valuation of special purpose property. Supreme Court determined opinion evidence of owner and fee appraiser sufficient to overcome statutory presumption. Decision of Court of Appeals Affirmed.

Supreme Court of Nebraska Case Citation: U.S. Ecology, Inc. v. Boyd County Bd. of Equalization, 256 Neb. 575, 588 N.W.2d 575 (1999).

CABELA'S INC. v. CHEYENNE COUNTY BOARD OF EQUALIZATION, Case No. 97R-32

Role of Economic obsolescence in valuation of unique commercial property specializing in hunting and fishing gear under Cost Approach. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: Cabela's, Inc. v. Cheyenne Bd. of Equalization, 8 Neb. App. 582, 597 N.W.2d 623 (1999).

LOWELL ISKE, SARPY COUNTY ASSESSOR v. SARPY COUNTY BOARD OF EQUALIZATION and MERCY CRESTVIEW VILLAGE, Case No. 98E-5

Exemption of low income housing project denied. Standing of assessor to appeal decisions of county board of equalization. Decision of Commission Affirmed.

Supreme Court of Nebraska Case Citation: Pittman v. Sarpy County Bd. of Equalization, 258 Neb. 390, 603 N.W.2d 447 (1999).

G. DARLENE GRAF, PHELPS COUNTY ASSESSOR v. PHELPS COUNTY BOARD OF EQUALIZATION, Case No. 98R-183 through 98R-270

Authority of county board of equalization to adjust by class or subclass rescinded by statute. Decision of Commission Affirmed.

Supreme Court of Nebraska Case Citation: Phelps County Bd. of Equalization v. Graf, 258 Neb. 810, 606 N.W.2d 736 (2000)

CONSTRUCTORS, INC., et al. v. CASS COUNTY BOARD OF EQUALIZATION, Case Nos. 98A-8 through 98A-25

Valuation of mineral interests reduced to zero based on Supreme Court of Nebraska finding of constitutional violation. Commission decision Reversed and Remanded for further proceedings.

Nebraska Supreme Court Case Citation: Constructors, Inc. v. Cass County Bd. of Equalization, 258 Neb. 866, 606 N.W.2d 786 (2000).

LYMAN-RICHEY CORPORATION, et. al. v. CASS COUNTY BOARD OF EQUALIZATION, Case No. 98C-64 through 98C-69

Valuation of mineral interests reduced to zero based on Supreme Court of Nebraska finding of constitutional violation. Decision of Commission affirmed in part and reversed in part.

Supreme Court of Nebraska Case Citation: Lyman-Richey Corp. v. Cass County Bd. of Equalization, 258 Neb. 1003, 607 N.W.2d 806, 145 Oil & Gas Rep. 211 (2000).

ASH GROVE CEMENT COMPANY v. CASS COUNTY BOARD OF EQUALIZATION, Case No. 98C-56 through 98C-63

Valuation of mineral interests reduced to zero based on Supreme Court of Nebraska finding of constitutional violation. Decision of Commission affirmed in part and reversed in part.

Supreme Court of Nebraska Case Citation: Ash Grove Cement Co. v. Cass County Bd. of Equalization, 258 Neb. 990, 607 N.W.2d 810, 145 Oil & Gas Rep. 204 (2000).

IN THE MATTER OF THE PETITION OF THE BOONE COUNTY BOARD OF EQUALIZATION

No statutory authority for appeal by County of denial of petition under Neb. Rev. Stat. '77-1504.01 (Statutory authority conferred in 2000 Neb. Laws L.B. 968, '76). Appeal Dismissed.

Court of Appeals of Nebraska Case Citation: Boone County Bd. of Equalization v. Nebraska Tax Equalization and Review Com'n., 9 Neb. App. 298, 611 N.W.2d 119 (2000)

ROBERT MARSHALL, et. al. v. DAWES COUNTY BOARD OF EQUALIZATION, Case Nos.: 98A-96 through 98A-98, 98A-246 through 98A-256, 98A-276 through 98A-279 and 98A-337 through 98A-340

Valuation of agricultural land based on market areas determined by assessment-sales ratios disallowed by Supreme Court of Nebraska. (Statutes revised to allow same in 2001 Neb. Laws. L.B. 170). Decision of Commission reversed and remanded with directions.

Supreme Court of Nebraska Case Citation: Bartlett v. Dawes County Bd of Equalization, 259 Neb. 954, 613 N.W.2d 810 (2000).

PFIZER, INC. v. LANCASTER COUNTY BOARD OF EQUALIZATION, Case Nos.: 97P-4, 98P-2, 98P-3, 98P-4, 98P-5 and 98P-6.

Variation in valuation of tangible personal property based on method of acquisition approved by Supreme Court of Nebraska. Decision of Commission affirmed.

Supreme Court of Nebraska Case Citation: Pfizer Inc. v. Lancaster County Bd. of Equalization, 260 Neb. 265, 616 N.W.2d 326 (2000).

MID CITY BANK, INC. v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Case No: 98P-1

Variation in valuation of tangible personal property based on method of acquisition approved by Supreme Court of Nebraska. Decision of Commission affirmed.

Supreme Court of Nebraska Case Citation: Mid City Bank, Inc. v. Douglas County Bd. of Equalization, 260 Neb. 282, 616 N.W.2d 341 (2000).

IN THE MATTER OF THE PETITION OF THE GAGE COUNTY BOARD OF EQUALIZATION,

No statutory authority for appeal by County of denial of petition under Neb. Rev. Stat. '77-1504.01 (Statutory authority conferred in 2000 Neb. Laws L.B. 968). Appeal Dismissed.

Supreme Court of Nebraska Case Citation: Gage County Bd. of Equalization v. Nebraska Tax Equalization and Review Com'n., 260 Neb. 750, 619 N.W.2d 451 (2000).

CREIGHTON ST. JOSEPH REGIONAL HOSPITAL v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Case No. 98C-132.

Use of "mail box rule" disallowed. "Equity" authority of Commission denied as to juriadictional issues. (Mail box rule authorized by statute in 2001 Neb. Laws L.B. 170). Decision of Commission dismissed.

Supreme Court of Nebraska Case Citation: Creighton St. Joseph Regional Hosp. v. Nebraska Tax Equalization and Review Com'n., 260 Neb. 905, 620 N.W.2d 90 (2000)

GARVEY ELEVATORS, INC., v. ADAMS COUNTY BOARD OF EQUALIZATION, Case No. 98C-1

Valuation of actively used grain elevator on contaminated land discussed by Commission. Decision of Commission affirmed.

Supreme Court of Nebraska Case Citation: Garvey Elevators v. Adams County Bd, 261 Neb. 130, 621 N.W.2d 518 (2001).

FIRETHORN INVESTMENTS v. LANCASTER COUNTY BOARD OF EQUALIZATION, Case No. 99C-100 through 99C-103.

Supreme Court of Nebraska determines that one sale to political subdivision may establish "market value". Decision of Commission reversed and remanded.

Supreme Court of Nebraska Case Citation: Firethorn Inv. v. Lancaster County Bd. of Equalization, 261 Neb. 231, 622 N.W.2d 605 (2001)

DENNIS G. SCHMIDT and JOYCE E. SCHMIDT v. THAYER COUNTY BOARD OF EQUALIZATION, Case No.: 99A-70.

Valuation of agricultural land based on market areas determined by assessment-sales ratios disallowed by Supreme Court of Nebraska. (Statutes revised to allow same in 2001 Neb. Laws. L.B. 170). Decision of Commission Reversed and Remanded for further proceedings.

Court of Appeals of Nebraska Case Citation: Schmidt v. Thayer County Bd. of Equalization,10 Neb. App. 624 N.W.2d 63 (2001)

DALE KRUSEMARK v. THURSTON COUNTY BOARD OF EQUALIZATION, Case No: 98R-43, 99R-42

Procedural due process violated if taxpayer's expert denied opportunity to testify. Decision of Commission Reversed and Remanded.

Court of Appeals of Nebraska Case Citation: Krusemark v. Thurston County Bd. of Equalization, 10 Neb. App. 35, 624 N.W.2d 328 (2001).

ANNE L. FALOTICO, et. al. v. GRANT COUNTY BOARD OF EQUALIZATION, Case Nos.: 99A-165, 99A-166 & 99A-167

Increase in valuation of agricultural land was void since the county clerk violated the statutory duty to give notice to the taxpayers within seven days of the county equalization board's decision. Decision of Commission Reversed and Vacated.

Supreme Court of Nebraska Case Citation: Falotico v. Grant County Bd. of Equalization, 262 Neb. 292, 631 N.W.2d 492 (2001)

IN THE MATTER OF EQUALIZATION FOR DOUGLAS COUNTY, Case No: 00EP-28.

Appeal of Commission decision regarding Order increasing valuation of all commercial real property for purposes of equalization issued pursuant to Neb. Rev. Stat. §77-5028. Decision of Commission Affirmed.

Supreme Court held that: (1) TERC correctly concluded that it was not necessary to order a percentage adjustment to the residential property in county; (2) determination that "sales chasing" had occurred in county during relevant time period was supported by competent evidence; (3) finding that a time adjustment was not necessary was supported by the record; (4) TERC was not precluded from using past sales data to determine that statistical analysis by county was not reliable; and (5) TERC's using only one year of sales data to evaluate level of assessment of commercial property did not violate state constitution's uniformity clause. Decision of Commission Affirmed.

Supreme Court of Nebraska Case Citation: County of Douglas v. Nebraska Tax Equalization and Review Commission, 262 Neb. 578, 635 N.W.2d 413 (2001).

KOHL'S DEPARTMENT STORES v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Case No.: 00C-143

Valuation of department store challenged. Appellant's only evidence was that of corporate officer. In order for a corporate officer or president to be qualified to testify as to the value of corporate property he or she must be shown to be familiar with the property and have a knowledge of values generally in the vicinity. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: Kohls' Dept. Stores v. Douglas Cty. Bd. of Equal., 10 Neb. App. 809, ___ N.W.2d ___ (2002).

72nd PROPERTY, L.L.C., et. al. v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Case Nos.: 00C-144 & 00C-145

Valuation of department store challenged. Appellant's only evidence was that of corporate officer. The value of the opinion of an expert witness is no stronger than the facts upon which it is based. Decision of Commission Affirmed.

Court of Appeals of Nebraska Case Citation: 72nd Property, L.L.C. v. Douglas Cty. Bd. of Equal., 10 Neb. App. 826, ___ N.W.2d ___ (2002)