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COUNTY OF WEBSTER v. NEB. TAX EQUALIZATION

No. S-16-583.

896 N.W.2d 887 (2017)

296 Neb. 751

COUNTY OF WEBSTER, appellant, v. NEBRASKA TAX EQUALIZATION AND REVIEW COMMISSION, appellee.

Supreme Court of Nebraska.

Filed May 26, 2017.

Attorney(s) appearing for the Case

Sara J. Bockstadter , Webster County Attorney, for appellant.

Douglas J. Peterson , Attorney General, and L. Jay Bartel , Lincoln, for appellee.

Heavican, C.J., Wright, Miller-Lerman, Cassel, Stacy, Kelch, and Funke, JJ.

NATURE OF CASE

Webster County appeals from a May 2016 order adjusting value issued by the Tax Equalization and Review Commission (TERC) which increased the "Majority Land Use Grass" subclass of the agricultural and horticultural land class of real property not receiving special value within Webster County in the amount of 6 percent...

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