1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 472 N.W.2d
  5. 472 N.W.2d 363 (1991)
 

DAIRYLAND POWER COOPERATIVE v. STATE BD. OF EQUAL.

Nos. 90-764 to 90-780, 90-785.

472 N.W.2d 363 (1991)

238 Neb. 696

DAIRYLAND POWER COOPERATIVE et al., Appellees, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT et al., Appellants.

Supreme Court of Nebraska.

July 19, 1991.

Attorney(s) appearing for the Case

Don Stenberg, Atty. Gen., and L. Jay Bartel, Lincoln, for appellants.

George A. Penry, Omaha, for appellees.

HASTINGS, C.J., and BOSLAUGH, WHITE, CAPORALE, SHANAHAN, GRANT, and FAHRNBRUCH, JJ.

PER CURIAM.

The State Board of Equalization and Assessment (State Board) and the State Tax Commissioner appeal the judgment of the district court for Lancaster County that the appellee claimants were entitled to refunds of personal property taxes paid for the 1986 tax year.

In 1986 and previous years, the claimants were taxed as car companies under Neb. Rev.Stat. §§ 77-624 to 77-633 (Reissue 1986). In December 1988, the claimants submitted requests...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases