FIRETHORN INV. v. LANCASTER CTY. BD. OF EQ.

No. S-00-485.

622 N.W.2d 605 (2001)

261 Neb. 231

FIRETHORN INVESTMENT, a Nebraska general partnership, and Firethorn Development Corp., a Nebraska corporation, Appellants, v. LANCASTER COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

February 9, 2001.


Attorney(s) appearing for the Case

William F. Austin, of Erickson & Sederstrom, P.C., Lincoln, for appellants.

Gary E. Lacey, Lancaster County Attorney, and Michael E. Thew, for appellee.

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


CONNOLLY, J.

The appellants, Firethorn Investment and Firethorn Development Corp. (Firethorn), filed protests with the Lancaster County Board of Equalization (Board) after the assessed value of one of their properties, a golf course, was increased. The Board denied the protests, and Firethorn appealed to the Nebraska Tax Equalization and Review Commission (TERC). TERC upheld the Board's assessed valuation, and Firethorn appeals. We conclude that TERC erred in disregarding...

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