MID-AMERICA PIPELINE CO. v. BOEHM

No. S-91-677.

506 N.W.2d 41 (1993)

244 Neb. 220

MID-AMERICA PIPELINE COMPANY, Appellee, v. John M. BOEHM, Nebraska Tax Commissioner, and Nebraska Department of Revenue, Appellants.

Supreme Court of Nebraska.

September 24, 1993.


Attorney(s) appearing for the Case

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

William R. Johnson of Kennedy, Holland, DeLacy & Svoboda, Omaha, for appellee.

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


BOSLAUGH, Justice.

The plaintiff, Mid-America Pipeline Company (MAPCO), is a public service entity as defined in Neb.Rev.Stat. § 77-801.01 (Reissue 1990). It is a centrally assessed taxpayer. In 1988, its property was valued for tax purposes by the State Tax Commissioner pursuant to Neb.Rev.Stat. § 77-802 (Reissue 1990).

As provided in Neb.Rev.Stat. § 77-505 (Reissue 1990), the State Board of Equalization and Assessment met on August 2, 1988...

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