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UNITED WAY v. DOUGLAS CTY. BD. OF EQUAL.

No. 81-766.

337 N.W.2d 103 (1983)

215 Neb. 1

UNITED WAY OF THE MIDLANDS, Appellee, v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Douglas County, Nebraska, Appellant.

Supreme Court of Nebraska.

July 29, 1983.

Attorney(s) appearing for the Case

Donald L. Knowles, Douglas County Atty., and Rockford G. Meyer, Deputy County Atty., Omaha, for appellant.

Norman H. Wright of Fraser, Stryker, Veach, Vaughn, Meusey, Olson, Boyer & Bloch, P.C., Omaha, for appellee.

KRIVOSHA, C.J., BOSLAUGH, McCOWN, WHITE, and HASTINGS, JJ., and MORAN, District Judge.

MORAN, District Judge.

The Douglas County Board of Equalization appeals the District Court's decree determining that real estate owned by United Way of the Midlands was exempt from taxation for the year 1979. We affirm.

At trial the facts were stipulated. The pertinent portions of the stipulation are: United Way is a nonprofit, charitable organization as defined by the laws of Nebraska and the United States. It owns real estate in Omaha known as the A.C. Nelson...

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