COUNTY OF ADAMS v. BD. OF EQUALIZATION

Nos. S-94-092, S-94-093.

525 N.W.2d 629 (1995)

247 Neb. 179

COUNTY OF ADAMS et al., Appellants, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT and M. Berri Balka, Tax Commissioner, Appellees. (Two Cases.)

Supreme Court of Nebraska.

January 6, 1995.


Attorney(s) appearing for the Case

Patrick T. O'Brien, of Bauer, Galter, O'Brien, Allan & Butler, and Paul L. Douglas, Lincoln, for appellants.

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

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


LANPHIER, J.

These are appeals from a determination made January 13, 1994, by the State Board of Equalization and Assessment (Board) that it does not have jurisdiction over petitions to vacate the Board's own orders entered on April 12 and June 14, 1991. The 1991 orders were made because the Board anticipated that Nebraska state law would require a reduction of the tax liability of taxpayers and resulting tax refunds. When...

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