PHELPS COUNTY BD. OF EQUALIZATION v. GRAF

No. S-99-009.

606 N.W.2d 736 (2000)

258 Neb. 810

PHELPS COUNTY BOARD OF EQUALIZATION, appellant, v. G. Darlene GRAF, Phelps County assessor, et al., appellees.

Supreme Court of Nebraska.

February 11, 2000.


Attorney(s) appearing for the Case

Jeffrey M. Cox, of Dier, Osborn & Cox, P.C., Holdrege, for appellant.

Robert J. McCormick, Holdrege, for appellee G. Darlene Graf.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.


WRIGHT, J.

NATURE OF CASE

The Phelps County Board of Equalization (Board) reduced the assessed value on certain parcels of real estate that had previously been valued by the Phelps County assessor (Assessor). The Assessor appealed to the Tax Equalization and Review Commission (TERC), which vacated and reversed the Board's action, finding that the Board had made an adjustment to a subclass of property and that such action was unreasonable and arbitrary.<...

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