NE Court of Appeals Cases
1997 Page
McLaughlin v. Jefferson County Bd. Of Equal., 5 Neb. App. 781. 567 N.W. 794 ……..……………………………..5
1998
Bottorf v. Clay County Bd. of Equalization, 7 Neb. App. 162, 58/0 N.W.2d 561 ……..……………………………...5
DeBruce Grain, Inc. v. Otoe County Bd. of Equalization, 7 Neb. App. 688, 584 N.W.2d 837……………………….6
Forney v. Box Butte County Bd. of Equalization, 7 Neb. App. 417, 582 N.W.2d 631…………………………….7
Harrison Square Partnership v. Sarpy County Bd. of Equalization, 6 Neb. App. 454, 574 N.W.2d 180 ……………8
J.C. Penny Co., Inc. v. Lancaster County Bd. of Equalization, 6 Neb. App. 838, 578 N.W.2d 465…………………..9
Kawasaki Motors v. Lancaster County Bd. of Equalization, 7 Neb. App. 655, 584 N.W.2d 63……………………..11
Lancaster County Bd. of Equalization v. Condev West, Inc., 7 Neb. App. 319, 581 N.W.2d 452…………………...13
Omaha Nebraska Hotel Ltd. Partnership v. Douglas County Bd. of Equal., 6 Neb. App. 860, 577 N.W.2d 570…..14
1999
Cabela’s, Inc. v. Cheyenne County Board of Equalization, 8 Neb. App. 582, 597 N.W.2d 623…………………….16
Scribante v. Douglas County Bd. of Equalization, 8 Neb. App. 25, 588 N.W.2d 190……………………………….17
2000
Boone County Bd. of Equalization v. Nebraska Tax Equalization and Review Commission, 9 Neb.App. 298……..19
2001
Krusemark v. Thurston County Bd. of Equalization, 10 Neb.App. 35………………………………………………..20
Schmidt v. Thayer County Bd. of Equalization, 10 Neb.App. 10 …………………………………………………….22
2002
72nd Property, L.L.C. v. Douglas County Bd. of Equalization, 10 Neb.App. 826 …………………………………...24
Dodge County Bd. of Equalization v. NE Tax Equalization and Review Commission, 10 Neb.App. 927………...... 26
Kohl’s Dept. Stores v. Douglas County Bd. of Equalization, 10 Neb.App. 809……………………………………...28
Livingston v. Jefferson County Bd. of Equalization, 10 Neb.App. 934……………………………………………....29
Omaha Country Club v. Douglas County Bd. of Equalization, 11 Neb.App. 171……………………………………31
Washington County Bd. of Equalization v. Rushmore Borglum Ministries, 11 Neb.App. 377………………………33
2003
Brown County Agricultural Soc., Inc. v. Brown County Bd. of Equalization, 11 Neb.App. 642……………………35
2004
Widtfeldt v. Holt County Bd. of Equalization, 12 Neb.App. 499……………………………………………………..37
2007
Widtfeldt v. Tax Equalization and Review, Com’n 15 Neb.App. 410………………………………………………...38
2008
Community Redevelopment Authority of City of Hastings v. Gizinski, 16 Neb.App. 504……………………………40
Curtis v. Giff, 17 Neb.App. 149………………………………………………………………………………………42
Vanderheiden v. Cedar County Bd. of Equalization, 16 Neb.App. 578……………………………………………...44
Zabawa v. Douglas County Bd. of Equalization, 17 Neb.App. 221 ………………………………………………....46
2009
Wolf v. Grubbs, 17 Neb.App. 292 ……………………………………………………………………………………48
NE Supreme Court Cases
1955 Page
Ahem v. Board of Equalization, 160 Neb. 709, 71 N.W.2d 307……………………………………………………...49
Babin v. County of Madison, 161 Nev. 536, 73 N.W.2d 807………………………………………………………...49
Ewert Implement Co. v. Board of Equalization, 160 Neb. 445, 70 N.W.2d 397…………………………………….50
Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382……………………………………………...50
Peter Kiewit Sons Co. v. County of Douglas, 161 Neb. 93, 72 N.W.2d 415…………………………………………50
1956
Boettcher v. County of Holt, 163 Neb. 231, 79 N.W.2d 183…………………………………………………………51
LeDioyt v. County of Keith, 161 Neb. 615, 74 N.W.2d 455………………………………………………………….51
1957
Iota Benefit Assn. v. County of Douglas, 165 Neb. 330, 85 N.W.2d 726……………………………………………52
K-K Appliance Co. v. Board of Tax Equalization, 165 Neb. 547, 86 N.W.2d 381…………………………………..52
Lucas v. Board of Equalization, 165 Neb. 315, 85 N.W.2d 638……………………………………………………..53
Lynch v. Howell, 165 Neb. 525, 86 N.W.2d 364…………………………………………………………………..…53
1958
Nebraska Conf. Assn. of Seventh Day Adventists v. County of Hall, 166 Neb. 588, 90 N.W.2d. 50………………..54
1959
Ace Constr. Co. v. Board of Equalization, 169 Neb. 77, 98 N.W.2d 367……………………………………………54
Adams v. Board of Equalization, 168 Neb. 286, 95 N.W.2d 627…………………………………………………….54
Matzke v. Board of Equalization, 167 Neb. 875, 95 N.W.2d 61……………………………………………………..55
State ex rel. School Dist. of Scottsbluff v. Ellis, 168 Neb. 166, 95 N.W.2d 538……………………………………..55
Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37…………………………………………………………………….56
United States Cold Storage Corp. v. Stolinski, 168 Neb. 513, 96 N.W.2d 408……………………………………..56
1960
Chicago, B. & Q. R.R. v. State Bd. of Equalization & Assessment, 170 Neb. 77, 101 N.W.2d 856…………...... 56
Chicago & N.W. Ry. Co. v. State Bd. of Equalization & Assessment, 170 Neb. 106, 101 N.W.2d 873……………56
Creigh v. Larsen, 171 Neb. 317, 106 N.W.2d 187…………………………………………………………………...57
Johnson Fruit Co. v. Storey, 171 Neb. 310. 106 N.W.2d 182………………………………………………………..57
Scudder v. County of Buffalo, 170 Neb. 293, 102 N.W.2d 447………………………………………………………57
1961
County of Douglas v. OEA Senior Citizens, Inc., 172 Neb. 696, 111 N.W.2d 719………………………………….58
Doane College v. County of Saline, 173 Neb. 8, 112 N.W.2d 248…………………………………………………..58
Goebel v. County of Holt, 172 Neb. 81, 108 N.W.2d 406……………………………………………………………58
Peter Kiewit Sons’, Inc. v. County of Douglas, 172 Neb. 710, 111 N.W.2d 734……………………………………59
1963
Misle v. Miller, 176 Neb. 113, 125 N.W.2d 512……………………………………………………………………..59
1964
Young Women’s Christian Assn. v. City of Lincoln, 177 Neb. 136, 128 N.W.2d 600………………………………60
1965
Carpenter v. State Board of Equalization & Assessment, 178 Neb. 611, 134 N.W.2d 272…………………………60
Lincoln Woman’s Club v. City of Lincoln, 178 Neb. 357, 133 N.W.2d 455…………………………………………61
Nebraska Conf. Assn. Seventh Day Adventists v. Board of Equalization, 179 Neb. 326, 138 N.W.2d 455…………61
Richards v. Board of Equalization, 178 Neb. 537, 134 N.W.2d 56…………………………………………………..61
1966
County of Blaine v. State Board of Equalization & Assessment, 180 Neb. 471, 143 N.W.2d 880…………………..62
County of Kimball v. State Board of Equalization & Assessment, 180 Neb. 482, 143 N.W.2d 893…………………62
County of Loup v. State Board of Equalization & Assessment, 180 Neb. 478, 143 N.W.2d 890…………………….63
Grainger Brothers Co. v. Board of Equalization, 180 Neb. 571, 144 N.W.2d 161………………………………….63
Lariat Boys Ranch v. Board of Equalization, 181 Neb. 198, 147 N.W.2d 515………………………………………63
Satterfield v. Britton, 163 Neb. 161, 78 N.W.2d 817…………………………………………………………………63
Svoboda & Hanna v. Board of Equalization, 180 Neb. 215, 142 N.W.2d 328………………………………………63
1967
Brandeis Inv. Co. v. State Board of Equalization & Assessment, 181 Neb. 750, 150 N.W.2d 893…………………64
City of Omaha v. State Board of Equalization & Assessment, 181 Neb. 734, 150 N.W. 888……………………….65
County of Box Butte v. State Board of Equalization & Assessment, 181 Neb. 742, 150 N.W.2d 892………………65
County of Keith v. State Board of Equalization & Assessment, 181 Neb. 754, 150 N.W.2d 895……………………66
County of Lincoln v. State Board of Equalization & Assessment, 181 Neb. 744, 150 N.W.2d 884………………….66
County of Lancaster v. State Board of Equalization & Assessment, 181 Neb. 738, 150 N.W.2d 886……………….66
Equity Union Grain Co. v. Board of Equalization, 182 Neb. 182, 153 N.W.2d 741………………………………...67
Evangelical Lutheran Good Samaritan Soc. V. County of Gage, 181 Neb. 831, 151 N.W.2d 446………………….67
Frye v. Haas, 182 Neb. 73, 152 N.W.2d 121…………………………………………………………………………68
Hanna v. State Board of Equalization & Assessment, 181 Neb. 725, 150 N.W.2d 878……………………………...68
Municipal University of Omaha v. County Board, 181 Neb. 881, 151 N.W.2d 924…………………………………69
Rodeo Tel. Membership Corp. v. Country of Greeley, 181 Neb. 492, 149 N.W.2d 357……………………………..70
S. S. Kresege Co. v. Jensen, 169 Neb. 833, 83 N.W.2d 569………………………………………………………….70
State ex rel. City of Omaha v. Lynch, 181 Neb. 810, 151 N.W.2d 278………………………………………………71
1968
County of Hall v. Engleman, 182 Neb. 676, 156 N.W.2d 801………………………………………………………71
County of Kearney v. State Board of Equalization & Assessment, 183 Neb. 329, 160 N.W.2d 179………………71
Union College v. Board of Equalization, 183 Neb. 549, 162 N.W.2d 772…………………………………………72
1970
Christian Retirement Homes, Inc. v. Board of Equalization, 186 Neb. 11, 180 N.W.2d 136………………………..72
County of Gage v. State Board of Equalization & Assessment, 185 Neb. 749, 178 N.W.2d 759……………………73
County of Hooker v. State Board of Equalization & Assessment, 185 Neb. 772, 178 N.W.2d 785………………….73
County of Lancaster v. State Board of Equalization & Assessment, 185 Neb. 757, 178 N.W.2d 772……………….74
County of Sarpy v. State Board of Equalization & Assessment, 185 Neb. 760, 178 N.W.2d 765……………………74
County of Sioux v. State Board of Equalization & Assessment, 185 Neb. 741, 178 N.W.2d 754……………………75
State ex rel. Meyer v. McNeil, 185 Neb. 586, 177 N.W.2d 596………………………………………………………75
1971
Berean Fundamental Church Council, Inc. v. Board of Equalization, 186 Neb. 431, 183 N.W.2d 750…………….76
Chudomelka v. Board of Equalization, 187 Neb. 542, 192 N.W.2d 403……………………………………………..77
Lexington Building Co., Inc. v. Board of Equalization, 186 Neb. 821, 187 N.W.2d 94……………………………..77
Loskill v. Board of Equalization, 186 Neb. 707, 185 N.W.2d 852…………………………………………………...77
OEA Senior Citizens, Inc. v. County of Douglas, 186 Neb. 593, 185 N.W.2d 464…………………………………..78
Sioux City & New Orleans Barge Lines Inc. v. Board of Equalization, 186 Neb. 690, 185 N.W.2d 866…………..78
1972
Hansen v. County of Lincoln, 188 Neb. 462, 197 N.W.2d 651………………………………………………………79
School Dist. of Minatare v. County of Scotts Bluff, 189 Neb. 395, 202 N.W.2d 325………………………………..80
State ex rel. Myers v. Peters, 188 Neb. 817, 199 N.W.2d 738……………………………………………………….80
1973
County of Sioux v. State Board of Equalization and Assessment, 190 Neb. 198, 207 N.W.2d 219…………………81
Hastings Building Co. v. Board of Equalization, 190 Neb. 63, 206 N.W.2d 338……………………………………81
Neb. Conf. Assn. of Seventh Day Adventists v. Board of Equalization, 190 Neb. 658, 211 N.W.2d 613……………82
Norden Laboratories, Inc. v. County Board of Equalization, 189 Neb. 437, 203 N.W.2d 152……………………...82
Rien v. Board of Equalization, 190 Neb. 481, 209 N.W.2d 144……………………………………………………...82
1974
Nash Finch Co. v. County Board of Equalization, 191 Neb. 645, 217 N.W.2d 170………………………………..83
Stahmer v. State, 192 Neb. 63, 218 N.W.2d 893……………………………………………………………………..83
State ex rel. Myer v. Peters, 191 Neb. 330, 215 N.W.2d 520………………………………………………………..83
State ex rel. Western Nebraska Technicial Com. Col. Area v. Tallon, 192 Neb. 201, 219 N.W.2d 454……………84
1975
Knoefler Honey Farms v, County of Sherman, 193 Neb. 95, 225 N.W.2d 855………………………………………85
Sealtest Cent. Div.-Omaha, Kraftco Corp. v. Douglas County Bd. of Equal., 193 Neb. 809, 229 N.W.2d 545…….85
1976
Bemis v. Board of Equalization of Douglas County, 197 Neb. 175, 247 N.W.2d 477……………………………….85
Knoefler Honey Farms v. County of Sherman, 196 Neb. 435, 243 N.W.2d 760…………………………………..…86
State ex rel. Western Technical Com. Col. Area v. Tallon, 196 Neb. 603, 244 N.W.2d 183………………………...86
Svoboda v. Hahn, 196 Neb. 21, 241 N.W.2d 499…………………………………………………………………….87
1977
Reed v. County of Hall, 199 Neb. 134, 256 N.W.2d 861……………………………………………………………..87
Ross v. The Governors of Knights of Ak-Su-Ben, 199 Neb. 513, 260 N.W.2d 202…………………………………..88
1978
Berkshire & Anderson v. Douglas County Board of Equalization, 200 Neb. 113, 262 N.W.2d 499………………..88
Bethesda Fountain v. County of Saunders, 200 Neb. 574, 264 N.W.2d 664…………………………………………89
Gates v. Howell, 204 Neb. 256, 282 N.W.2d 22……………………………………………………………………...89
1980
State ex rel. Svoboda v. Weiler, 205 Neb. 799, 290 N.W.2d 456…………………………………………………….90
1998
J.C. Penny Co. v. Lancaster County Bd. of Equalization, 6 Neb. App. 838, 578 N.W.2d 465………………………90
1999
U.S. Ecology v. Boyd County Board of Equalization, 256 Neb. 7, 588 N.W.2d 575………………………………...91
2000
Ash Grove Cement Co. v. Cass County Bd. of Equalization, 258 Neb. 990 …………………………………………93
Bartlett v. Dawes County Bd. of Equalization, 259 Neb. 954 ………………………………………………………..94
Creighton St. Joseph Regional Hosp. v. Nebraska Tax Equalization and Review Commission, 260 Neb. 905……..95
Constructors, Inc. v. Cass County Bd. of Equalization, 258 Neb. 866………………………………………………96
Gage County Bd. of Equalization v. Nebraska Tax Equalization and Review Commission, 260 Neb. 750………….97
Lyman-Richey Corp. v. Cass County Bd. of Equalization, 258 Neb. 1003 ………………………………………….99
Mid City Bank, Inc. v. Douglas County Bd. of Equalization, 260 Neb. 282………………………………………...100
Pfizer Inc. v. Lancaster County Bd. of Equalization, 260 Neb. 265………………………………………………...102
Phelps County Bd. of Equalization. v. Graf, 258 Neb. 810 ………………………………………………………...106
2001
County of Douglas v. NE Tax Equalization and Review Com’n, 262 Neb. 578…………………………………….107
Falotico v. Grant County Bd. of Equalization, 262 Neb. 292 ………………………………………………………110
Firethorn Inv. V. Lancaster County Bd. of Equalization, 261 Neb. 231…………………………………………....111
Garvey Elevators, Inc. v. Adams County Bd. of Equalization, 261 Neb. 130……………………………………….114
2002
Bethesda Foundation v. Buffalo County Bd. of Equalization, 263 Neb. 454………………………………………..115
Green v. Lore, 263 Neb. 496………………………………………………………………………………………...116
KLH Retirement Planning, Ltd. V. Okwumuo, 263 Neb. 760……………………………………………………….117
Marshall v. Dawes County Bd. of Equalization, 265 Neb. 33………………………………………………………119
Ottaco, Inc. v. McHugh, 263 Neb. 489 ……………………………………………………………………………..120
Shaul v. Lang, 263 Neb. 499………………………………………………………………………………………...121
2003
City of Alliance v. Box Butte County Bd. of Equalization, 265 Neb. 262…………………………………………...122
City of York v. York County Bd. of Equalization, 266 Neb. 297…………………………………………………….123
City of York v. York County Bd. of Equalization, 266 Neb. 305…………………………………………………….124
City of York v. York County Bd. of Equalization, 266 Neb. 311…………………………………………………….125
River City Life Center Ltd. Partnership v. Douglas County Bd. of Equalization, 265 Neb. 723…………………...127
2004
Ottaco Acceptance, Inc. v. Huntzinger, 268 Neb. 258………………………………………………………………128
2005
Destiny 98 TD v. Miodowski, 269 Neb. 427………………………………………………………………………...130
2006
INA Group, LLC v. Young, 271 Neb. 956…………………………………………………………………………...131
2007
Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765…………………………………………………………………...132
2008
Agena v. Lancaster County Bd. of Equalization, 276 Neb. 851…………………………………………………….135
Brenner v. Banner County Bd. of Equalization, 276 Neb. 275……………………………………………………...137
Darnall Ranch Inc. v. Banner County Bd. of Equalization, 276 Neb. 296………………………………………….139
McClellan v. Board of Equalization of Douglas County, 275 Neb. 581……………………………………………141
St. Monica's v. Lancaster County Bd. of Equalization, 275 Neb. 999………………………………………………143
2009
Fort Calhoun Bapt. Ch. v. Washington County Bd. of Equalization, 277 Neb. 25 ………………………………..144
Garey v. Nebraska Dept. of Nat. Resources, 277 Neb. 149…………………………………………………………145
Johnson v. City of Kearney, 277 Neb. 481…………………………………………………………………………..147
2011
Cargill Meat Solutions v. Colfax County Bd. of Equal., 281 Neb. 93 ……………………………………………...148
Vandenberg v. Butler County, 281 Neb. 437 ……………………………………………………………………… 150
NE Court of Appeals Cases
McLaughlin v. Jefferson County Bd. of Equal., 5 Neb. App. 781, 567 N.W.2d 794 (1997).
This case resulted from the protest of value by an individual taxpayer before the county board of equalization. After the protest was denied, the taxpayer appealed to the Nebraska Tax Equalization and Review Commission. After a hearing, the Commission reduced the value placed on the property by the county board. The taxpayer sought further reduction and filed an appeal with the Nebraska Court of Appeals. However, the taxpayer did not file a praecipe with the Court of Appeals within thirty days of filing the appeal, as required by the Administrative Procedure Act. The Court noted that although appeals from decisions of the Commission are to the Court of Appeals rather than to the District Court, as is the case in appeals from state agencies under the APA, the language of the statute creating the Commission, like the APA, requires that the parties of record shall be made parties to the proceedings and that summons shall be served within thirty days of filing the petition. Therefore, in reviewing cases interpreting the APA, the Court noted that courts acquire jurisdiction to hear appeals from decisions of administrative agencies only if the review is sought in the manner and time provided for by. statute. Since serving summons within thirty days of filing the appeal is a prerequisite for the court to obtain jurisdiction to hear the appeal, failing to file a praecipe for service within thirty days of the appeal and failing to serve summons within the necessary time frame meant that the Court did not have subject matter jurisdiction to hear the appeal and the Court dismissed the appeal.