S-23-0289 Inland Insurance Company (Appellant) v. Lancaster County Board of Equalization (Appellee)
Appeal from Nebraska Tax Equalization and Review Commission
Attorneys: Shannon L. Doering and Luke F. Vavricek (Attorneys for Appellant) and Daniel J. Zieg (Chief Deputy Lancaster County Attorney for Appellee).
TERC: Valuation of Destroyed Real Property
Proceedings below: Appellant filed a report of destroyed real property consistent with Neb. Rev. Stat. § 77-1308, and Tax Equalization Review Commission (TERC) affirmed the Lancaster County Board of Equalization decision not to adjust the assessed value of the property. Appellant filed a Petition to Bypass the Court of Appeals, which the Court granted and ordered this case to be transferred to its docket.
Issues: Appellant makes the following assignment of error: 1) TERC erred in sanctioning the County Board’s unlawful error of requiring Inland to rebut a presumption that the County faithfully performed its duties and then to meet a heightened burden of proof after the Report was filed and imposing this heightened standard upon Inland in derogation of the statutorily prescribed process due to Inland; 2) TERC erred in its determination that the word “calamity” in Neb. Rev. Stat. § 77-1307 (2)(a) (Reissue 2018) does not include a “fire” that has caused “significant property damage” caused by an arsonist who is not the owner of the property; 3) TERC erred in finding there was not competent evidence to rebut the presumption that the County Board faithfully performed its duties and had sufficient competent evidence to make its determination; 4) TERC erred in finding that there was not clear and convincing evidence that the County Board’s decision was arbitrary or unreasonable; and 5) The TERC erred by interpreting § 77-1307 in such a manner as to create unconstitutional subclassifications of taxpayers that violate the equal protection clauses of the Nebraska and U.S. Constitutions.
Appellee makes the following arguments on cross-appeal: 1) Lancaster County has standing to challenge the constitutionality of the statutes; and 2) Neb. Rev. Stat. § 77-1307 violates the uniformity clause of Article VIII, § 1 of the Nebraska Constitution.