S-10-1106, Midwest Renewable Energy, LLC (Appellant) v. Lincoln County Board of Equalization
Tax Equalization and Review Commission
Attorneys: Jerrold L. Strasheim (Appellant) --- Joe W. Wright (Lincoln County Attorney’s Office)
Civil: Penalty for failure to file 2009 property tax return
Proceedings below: The Board found that even though the 2009 Personal Property Tax Return was timely mailed the $58,000 penalty was properly imposed as the Return was not received and in the possession of the Assessor on the due date. TERC affirmed. The Court of Appeals affirmed the order of TERC. MRE filed a Petition for Further Review which was granted by the Nebraska Supreme Court.
Issues on Review: The Court of Appeals erred in (1) failing to determine the correct meaning of Neb. Rev. Stat. § 49-1201; (2) failing to apply the correct law to the evidence; (3) holding there was insufficient evidence to support MRE’s mailing of its 2009 tax return; (4) deciding that a penalty for late filing of MRE’s 2009 Return was not wrongfully imposed on MRE.