S-17-0370 Donald V. Cain, Jr. (Appellant) v. Custer County Board of Equalization
Tax Equalization and Review Commission
Attorneys: Steven Bowers (Custer County Attorney) --- David A. Domina (DominaLaw Group pc llo) (for Appellant)
Civil: Valuation of property
Proceedings below: This case was previously before the Supreme Court. See Cain v. Custer County Board of Equalization, 291 Neb. 730 (2015) (Reversed and remanded to TERC). Upon remand, TERC again upheld the Custer county valuation of Appellant’s property.
Issues: (1) TERC erred in by failing to conduct a hearing following remand at which Appellant was permitted to present his record and argue his case under the correct standard of review. (2) TERC erred by failing to give Appellant a hearing on Notice of Constitutional Issues and Affirmative Claims and failed to decide those issues. (3) The TERC decision is the product of error on the record because it is not supported by competent, sufficient, or substantial evidence. (4) The TERC decision is the product of error on the record because it does not conform to this Court’s remand directions in 291 Neb. 730. (5) The TERC decision is the product of error on the record because the decision does not conform to the law.