S-23-0224 Donald V. Cain, Jr. (Appellant) v. Custer County Board of Equalization (Appellee)
Appeal from Nebraska Tax Equalization and Review Commission
Attorneys: David Domina (Domina Law Group, PC, LLO for Appellant) and Nicholas F. Sullivan (Dvorak Law Group, LLC, and Special Deputy Custer County Attorney for Appellee).
TERC: Tax Value of Agricultural Property
Proceedings below: Appellant appeals from the TERC decision regarding the 2013 taxable value of his land. On its own motion, the Supreme Court ordered this case to be transferred from the docket of the Court of Appeals to its docket.
Issues: Appellant makes the following assignments of error: 1) TERC erred because it failed to recognize that the County Board never determined actual value and could not determine assessed value without doing so; 2) TERC erred by disregarding equalization evidence proving Dr. Cain’s requested upward adjustment from the 2012 value was the same fraction of increase as comparable properties; 3) TERC arbitrarily and unreasonably affirmed the County Board which arbitrarily and unreasonably determined the 2013 assessed value and failed to find a uniform, proportionate actual value; 4) TERC erred by failing to determine actual value and failing to determine accurately the assessed value; 5) TERC erred by concluding that a mass appraisal had been appropriately conducted and yield results supporting the protested valuation; and 6) TERC erred by failing to recognize that if a mass appraisal was conducted the Cain properties should have increased at the same rate as other properties; instead they were increased nearly 20 times as much as other properties.