S-12-0911, S-12-0912, S-12-0913, S-12-0914), Randy and Helen Strode (Petitioners) v. Saunders County Board of Equalization (Respondent)
Tax Equalization and Review Commission
Attorneys: Scott Tingelhoff (Saunders County Attorney) --- Terry K. Barber (Barber & Barber PCLLO) (Petitioners)
Civil: Tax protest of valuation of real property; zoned for public and semi-public use
Proceedings below: These cases were previously before the Supreme Court. See Strode v. Saunders County Board of Equalization, 283 Neb. 802 (2012) (reversed and remanded with directions). The Tax Equalization and Review Commission (TERC) affirmed the valuation as determined by the Saunders County Board of Equalization on four parcels of real property finding such valuations were neither arbitrary nor unreasonable.
Issues: TERC erred in (1) finding the decisions in each case were not unreasonable or arbitrary; and (2) determining the actual value of the properties was $16,760 (S-12-0911); $39,680 (S-12-09120; $87,410 (S-12-0913) and $7,480 (S-12-0914).