NEB. ANNUAL CONF. v. SCOTTS BLUFF CTY. BD.

No. S-91-142.

499 N.W.2d 543 (1993)

243 Neb. 412

NEBRASKA ANNUAL CONFERENCE OF THE UNITED METHODIST CHURCH, A Nonprofit Corporation, Appellant, v. SCOTTS BLUFF COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

May 7, 1993.


Attorney(s) appearing for the Case

M. Douglas Deitchler and John W. Ballew, Jr., of Baylor, Evnen, Curtiss, Grimit & Witt, Lincoln, for appellant.

Dave Eubanks, Deputy Scotts Bluff County Atty., for appellee.

Robert B. Crosby, of Crosby, Guenzel, Davis, Kessner & Kuester, Lincoln, for amicus curiae Nebraska Catholic Conference.

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


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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