S-16-0583 The County of Webster, Nebraska (Appellant) v. The Nebraska Tax Equalization and Review Commission
Nebraska Tax Equalization and Review Commission (TERC)
Attorneys: Sara J. Bockstadter (County Attorney's Office)(Appellant) --- L. Jay Bartel (Attorney General's Office
Civil: TERC; property value equalization
Proceedings below: The TERC issued an order to increase the value of the majority land use grass subclass of the agricultural land and horticultural land class of real property not receiving special valuation in Webster County by 6.00%.
Issues: 1) The TERC's decision improperly relied on the opinion and statistical reports of the Property Tax Administrator which was not supported by competent evidence, and 2) the TERC's decision improperly relied on the opinion and statistical reports of the Property Tax Administrator which incorporated non-comparable sales contrary to law.