WRIGHT, J.
NATURE OF CASE
Douglas County appeals from an order of the Tax Equalization and Review Commission (TERC) that increased the value of the commercial property in Douglas County by 7 percent.
SCOPE OF REVIEW
Neb.Rev.Stat. § 77-5019(5) (Cum.Supp.2000) provides that appellate review of a decision by TERC shall be conducted for error on the record of TERC. When reviewing a judgment for errors appearing on the record, the inquiry...
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