S-22-0665, S-22-0666, and S-22-0667 Western Tabor Ranch Apartments, LLC (Appellee) v. Lincoln County Board of Equalization (Appellant) (Consolidated appeals).
Appeal from Tax Equalization and Review Commission
Attorneys: Stephen B. King (Deputy Lincoln County Attorney for Appellant), John P. Weis and Carly L. Bahramzad (O’Neill Heinrich Law Firm for Appellee), and Daniel J. Zieg (Chief Deputy Lancaster County Attorney filing amicus curiae brief on behalf of Lancaster County).
Tax: Property Tax Protestation
Proceedings below: Appellant filed a property value protestation with the Tax Equalization and Review Commission [TERC], which entered an order reversing and vacating the taxation from the Lincoln County Board of Equalization. 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 in failing to consider and follow the statutory requirements of Neb. Rev. Stat. § 77-1333 when it reduced the value of the property in question. This statute was improperly cited as Neb. Rev. Stat. § 17-3333 in the Petitions for Review; and 2) that TERC erred in not finding for Lincoln County Board of Equalization.