HELVEY v. DAWSON CTY. BD. OF EQUALIZATION

No. S-89-1411.

495 N.W.2d 261 (1993)

242 Neb. 379

Richard D. HELVEY, doing business as Rent All Rentals, Lexington, Nebraska, Appellee and Cross-Appellant, v. DAWSON COUNTY BOARD OF EQUALIZATION et al., Appellants and Cross-Appellees.

Supreme Court of Nebraska.

February 12, 1993.


Attorney(s) appearing for the Case

John H. Marsh, Dawson County Atty., and Michael F. Maloney, for appellants.

John DeCamp, of DeCamp Legal Services, Lincoln, for appellee.

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


PER CURIAM.

In this case, the issue before the district court for Dawson County was whether certain personal property held for rental purposes was "business equipment" subject to personal property tax rather than being exempt as "business inventory."

The Dawson County Board of Equalization (Board), after a hearing, determined that personal property held for rental purposes by Richard D. Helvey, doing business as Rent All Rentals, was business equipment and...

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