Lozier Corporation (Appellant) v. Douglas County Board of Equalization
Tax Equalization and Review Commission
Attorneys: James F. Cann (Koley Jessen PCLLO) (Appellant) --- Theresia N. Urich (County Attorney’s Office)
Proceedings below: TERC concluded it lacked jurisdiction to hear Appellant’s appeals as it did not appropriately place the envelope containing its appeals in the U.S. mail for the delivery to TERC prior to the filing deadline. It also found the envelopes containing the appeals did not have a legible postmark.
Issues: TERC erred in (1) finding the appeals were not timely filed; (2) finding no legible postmark for the delivery of Appellant’s envelope to TERC; (3) finding the envelope containing the appeals was not appropriately placed in the US Mail for delivery to TERC prior to the date specified by law for filing the appeal; (4) finding it did not have jurisdiction; (5) ordering dismissal of Appellant’s appeals.