CREIGHTON ST. JOSEPH REGIONAL HOSP. v. TERC

No. S-99-1398.

620 N.W.2d 90 (2000)

260 Neb. 905

CREIGHTON ST. JOSEPH REGIONAL HOSPITAL, Appellant, v. NEBRASKA TAX EQUALIZATION AND REVIEW COMMISSION and Douglas County Board of Equalization, Appellees.

Supreme Court of Nebraska.

December 15, 2000.


Attorney(s) appearing for the Case

William E. Peters, of Peters & Chunka, P.C., Lincoln, for appellant.

James S. Jansen, Douglas County Attorney, James R. Thibodeau, and, on brief, Timothy J. Buckley, Omaha, for appellee Douglas County Board of Equalization.

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


GERRARD, J.

I. INTRODUCTION

In this appeal from the Nebraska Tax Equalization and Review Commission (TERC), we are presented with the following issues: (1) Whether the filing fee provided for in Neb.Rev.Stat. § 77-5013 (Cum.Supp.2000), which states that a "person filing an appeal with [TERC] shall pay a filing fee of twenty-five dollars," must be paid in order to confer jurisdiction upon TERC; (2) whether TERC had the authority to adopt a rule stating...

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