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EV. LUTHERAN SOC. v. BUFFALO COUNTY

No. S-90-1050.

500 N.W.2d 520 (1993)

243 Neb. 351

EV. LUTHERAN GOOD SAMARITAN SOCIETY, Doing Business as St. Luke's Good Samaritan Village, Appellant, v. BUFFALO COUNTY BOARD of EQUALIZATION et al., Appellees.

Supreme Court of Nebraska.

April 29, 1993.

Attorney(s) appearing for the Case

Kenneth F. George, of State, Yeagley & George, Kearney, and Eugene T. Hackler and Robert C. Londerholm, Sr., of Hackler, Londerholm, Hinkle, Corder, Martin & Hackler, Olathe, KS, for appellant.

John L. Jelkin, of Duncan, Duncan, Jelkin & Walker, Alma, for appellees.

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

FAHRNBRUCH, Justice.

In this appeal, the Evangelical Lutheran Good Samaritan Society (Society) claims that the district court erred when it granted a summary judgment in favor of the Buffalo County Board of Equalization (Board), in which judgment the court found that Society is not exempt from paying property taxes on 32 independent living units or apartments which are a part of St. Luke's Good Samaritan Village, located in Kearney, and personal property used in connection...

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