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ARCADIAN FERTILIZER v. BD. OF EQUALIZATION

No. A-97-1199.

583 N.W.2d 353 (1998)

7 Neb. App. 499

ARCADIAN FERTILIZER, L.P., Appellant, v. SARPY COUNTY BOARD OF EQUALIZATION, Appellee.

Court of Appeals of Nebraska.

August 11, 1998.

Attorney(s) appearing for the Case

Norman H. Wright, of Fraser Stryker Vaughn Meusey Olson Boyer & Bloch, P.C., Omaha, for appellant.

Michael A. Smith, Deputy Sarpy County Attorney, for appellee.

HANNON, IRWIN, and INBODY, JJ.

INBODY, Judge.

Arcadian Fertilizer, L.P., now known as PCS Nitrogen, L.P. (Arcadian), appeals from the dismissal for lack of jurisdiction of its appeal of a real property tax assessment to the Tax Equalization and Review Commission (Commission). For the reasons set forth below, we reverse, and remand to the Commission for further proceedings.

STATEMENT OF FACTS

Arcadian operates a chemical manufacturing facility in Sarpy County, Nebraska. After the...

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