LANPHIER, Justice.
The Nebraska Annual Conference of the United Methodist Church (United Methodist) appeals the decision of the district court for Scotts Bluff County which affirmed the denial of tax-exempt status by the Scotts Bluff County Board of Equalization (Board) to a Scottsbluff parsonage owned by United Methodist. We reverse and remand with directions.
FACTUAL BACKGROUND
United Methodist is operated as an itinerant ministry, a system of...
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