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BARTLETT v. DAWES COUNTY BD. OF EQUAL.

Nos. S-99-1211 to S-99-1216.

613 N.W.2d 810 (2000)

259 Neb. 954

Alfred V. BARTLETT et al., appellants and cross-appellees, v. DAWES COUNTY BOARD OF EQUALIZATION, appellee and cross-appellant, and Tax Equalization and Review Commission of Nebraska, appellee.

Supreme Court of Nebraska.

July 7, 2000.

Attorney(s) appearing for the Case

Laurice M. Margheim, of Curtiss, Moravek, Curtiss & Margheim, Alliance, and Patrick M. Connealy, of Crites, Shaffer, Watson, Connealy & Harford, Chadron, for appellants.

Dennis D. King, of Smith and King, P.C., Gordon, for appellee Dawes County Board of Equalization.

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

HENDRY, C.J.

INTRODUCTION

Alfred V. Bartlett, Dale W. Anderson, Pamela B. Anderson, Ormund Whitsel, Eleanor Whitsel, Robert Marshall, and Donald Littrel (hereinafter taxpayers), property owners in Dawes County, brought property valuation protests to the Dawes County Board of Equalization. The board denied the protests, and taxpayers appealed to the Tax Equalization and Review Commission (TERC). TERC found that...

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