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Harold Warp Pioneer Village Foundation v. Ewald

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Friday, October 11, 2013

S-13-0129 and 13-0165, Harold Warp Pioneer Village Foundation (Appellant) v. Doug Ewald, Tax Commissioner, Ruth Sorenson, Property Tax Administrator (Appellees) and Kearney County Board of Equalization

(Consolidated appeals)

Tax Equalization and Review Commission

Attorneys: Daniel L Ashwege (Knapp Fangmeyer Aschwege Besse & Marsh) (Appellant) --- Jonathan D. Cannon, Special Assistant Attorney General (Appellees)

Civil: Exemption of property

Proceedings below: Appellant filed “Statements of Reaffirmation of Tax Exemption” from property tax for a motel and campground located on the grounds of Pioneer Village. The Kearney County Board of Equalization exempted both parcels. The Nebraska Department of Revenue, through Appellees/Respondents, appealed the decision to TERC. TERC reversed the Board and found the parcels should not be exempted from property tax.

Issues: TERC erred in (1) finding that the parcels were not used exclusively for educational purposes; (2) finding that competent evidence was presented to rebut the presumption that the Board faithfully performed its duties; (3) finding the Board’s decision was arbitrary or unreasonable.


This page was last modified on Friday, October 11, 2013