BETHESDA v. BOARD OF EQUALIZATION

No. S-01-495.

640 N.W.2d 398 (2002)

263 Neb. 454

BETHESDA FOUNDATION, Appellant, v. BUFFALO COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

March 15, 2002.


Attorney(s) appearing for the Case

Robert L. Lepp, R. Thomas Workman, and Ronald R. Volkmer, of McGill, Gotsdiner, Workman & Lepp, P.C., L.L.O., Omaha, for appellant.

Andrew J. McMullen, Buffalo County Attorney, and Andrew W. Hoffmeister, Kearney, for appellee.

Abbie J. Widger and Stefanie S. Flodman, of Johnson, Flodman, Guenzel & Widger, Lincoln, amici curiae for Nebraska Health Care Association and Nebraska Association of Hospitals and Health Systems.

Mark D. McGuire, of McGuire and Norby, Lincoln, amicus curiae for Nebraska Association of Homes and Services for the Aging.

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


WRIGHT, J.

NATURE OF CASE

The Bethesda Foundation (Bethesda) requested a property tax exemption for the 2000 tax year. Bethesda sought the exemption under Neb.Rev.Stat. § 77-202(1)(c) (Cum.Supp.1998) for an assisted living facility which Bethesda asserted was property owned by a charitable organization and used for a charitable purpose. The Buffalo County Board of Equalization (Board) denied the application, and Bethesda appealed to the Nebraska Tax...

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