S-17-0389 Platte River Whooping Crane Maintenance Trust, Inc., (Appellant) v. Hall County Board of Equalization
Tax Equalization and Review Commission
Attorneys: Jordan W. Adam (Fraser Stryker PCLLO) (Appellant) --- Timothy L. Moll (Rembolt Ludtke LLP)
Civil: tax exemption for six parcels of real property
Proceedings below: The Platte River Whooping Crane Maintenance Trust, Inc. (“Crane Trust”) filed a Form 451 tax exemption application for six parcels of real property in Hall County. Hall County denied the applications for the six parcels of land. The Crane Trust appealed to TERC. TERC held a hearing to determine if the parcels were entitled to a property tax exemption per Neb. Rev. Stat. § 77-202(1)(d). TERC affirmed the Hall County Board’s determination. Crane Trust filed a Petition to Bypass the Court of Appeals which was granted by the Nebraska Supreme Court.
Issues: TERC erred in affirming Hall County Board’s decision to deny a tax exemption for each of the six parcels of real property for the 2015 tax year.