CABELA'S v. CHEYENNE COUNTY BD.

No. A-98-752.

597 N.W.2d 623 (1999)

8 Neb. App. 582

CABELA'S, INC., appellant, v. CHEYENNE COUNTY BOARD OF EQUALIZATION, appellee.

Court of Appeals of Nebraska.

August 3, 1999.


Attorney(s) appearing for the Case

J. Todd Weber, of Matzke, Mattoon & Weber, Sidney, and Michael C. Cox, of Koley, Jessen, Daubman & Rupiper, P.C., Omaha, for appellant.

Paul B. Schaub, Cheyenne County Attorney, for appellee.

IRWIN, Chief Judge, and MUES and INBODY, Judges.


MUES, Judge.

INTRODUCTION

Cabela's, Inc., appeals the order of the Nebraska Tax Equalization and Review Commission (TERC) modifying the decision of the Cheyenne County Board of Equalization (Board) by valuing the business located at Lot 1, Block 1, Cabela's First Addition in Sidney, Nebraska, at $3,989,905 for tax year 1997. TERC reduced the Board's valuation because the value of an elevator was significantly overstated. On appeal, Cabela's primary argument...

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