S-21-944 Mid America Agri Products, Wheatland Industries, LLC (Appellant) v. Perkins County Board of Equalization (Appellee)
Appeal from the Nebraska Tax Equalization and Review Commission
Attorneys: Frederick D. Stehlik and Zachary W. Lutz-Priefert (Gross Welch for Appellant) and Timothy L. Moll (Rembolt Ludtke for Appellee)
Civil: Property tax assessment and jurisdiction
Proceedings Below: The Tax Equalization and Review Commission dismissed an Appeal from the Perkins County Board of Equalization for lack of jurisdiction. On its own motion, the Nebraska Supreme Court ordered that this case be removed from the docket of the Nebraska Court of Appeals and transferred this case to its docket.
Issue: The sole error alleged in this case is whether the Tax Equalization and Review Commission correctly determined that it lacked subject matter jurisdiction to hear the appeal as a result of Appellant’s delayed filing of protest before the Perkins County Board of Equalization.