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BOONE CTY. BD. v. TAX EQUAL. & REV. COM'N

No. A-99-1004.

611 N.W.2d 119 (2000)

9 Neb. App. 298

BOONE COUNTY BOARD OF EQUALIZATION, County of Boone, a political subdivision of the State of Nebraska, appellant, v. NEBRASKA TAX EQUALIZATION AND REVIEW COMMISSION, appellee.

Court of Appeals of Nebraska.

May 23, 2000.

Attorney(s) appearing for the Case

David R. Medlin, Boone County Attorney, Albion, for appellant.

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellee.

HANNON, INBODY, and CARLSON, Judges.

HANNON, Judge.

INTRODUCTION

The Boone County Board of Equalization petitioned the Nebraska Tax Equalization and Review Commission for an adjustment to certain property value assessments in Boone County. After a hearing in which evidence was presented, the commission found that the Boone County Board had failed to meet its burden of proof in justifying an adjustment, and therefore, the commission denied the Boone County Board's petition. The Boone County...

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