S-22-0888 Fountain II, LLC (Appellant) v. Douglas County Board of Equalization (Appellee)
Appeal from Nebraska Tax Equalization and Review Commission
Attorneys: Attorneys: Dwyer S. Arce (Kutak Rock, LLP, for Appellant) and Jennifer Chrystal-Clark (Deputy Doulgas County Attorney for Appellee).
TERC: Special Valuation Status for Agricultural Land
Proceedings below: The Nebraska Tax Equalization Review Commission affirmed Douglas County’s decision to deny Appellant’s application to have its property taxed for agricultural purposes. Appellant filed a Petition to Bypass the Court of Appeals, which the Supreme Court granted and ordered that 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 committed error in holding that the Rothermund Land did not meet the statutory qualifications for greenbelt status in 2018 as a matter of law; 2) TERC committed error in failing to apply the canon of construction that laws imposing taxes must be construed strongly against the taxing authority and in favor of the taxpayer; 3) TERC committed error in deferring to Douglas County’s interpretation of the relevant statutory and regulatory authority; 4) TERC committed error in holding R&R had not presented competent evidence to rebut the presumption that Douglas County faithfully performed its duties and had sufficient competent evidence to make its determination; 5) TERC committed error in holding R&R had not presented clear and convincing evidence that Douglas County’s decision was arbitrary or unreasonable; 6) TERC committed error in dismissing R&R’s contention that “the determination in this case would have wide ranging impact on farmers holding land fallow or idle;” 7) TERC committed error in refusing to reverse the determination of the Douglas County Board of Equalization and Douglas County Assessor that the Rothermund Land did not qualify for greenbelt status in 2018; and 8) TERC committed error in refusing to order the Douglas County Assessor to refund excess 2018 property taxes paid by R&R under protest.