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FORNEY v. BOX BUTTE COUNTY BD. OF EQUAL.

No. A-97-684.

582 N.W.2d 631 (1998)

7 Neb. App. 417

Bruce FORNEY, Appellant, v. BOX BUTTE COUNTY BOARD OF EQUALIZATION, Appellee.

Court of Appeals of Nebraska.

July 28, 1998.

Attorney(s) appearing for the Case

Dean S. Forney, of Forney Law Office, Alliance, for appellant.

Laurice M. Margheim, of Curtiss, Moravek, Curtiss & Margheim, Alliance, for appellee.

MILLER-LERMAN, C.J., and SIEVERS and MUES, JJ.

MUES, Judge.

INTRODUCTION

Bruce Forney appeals the order of the Nebraska Tax Equalization and Review Commission (TERC) affirming the decision of the Box Butte County Board of Equalization (Board) valuing his newly constructed residence located at 100 Burnham Drive in Alliance at $325,534 for tax year 1996. Forney's primary argument on appeal is that a comparable sales analysis is inappropriate, as is a construction...

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