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LIVINGSTON v. BOARD OF EQUALIZATION

No. A-01-762.

640 N.W.2d 426 (2002)

10 Neb. App. 934

Bruce D. LIVINGSTON, Appellant, v. JEFFERSON COUNTY BOARD OF EQUALIZATION, Appellee.

Court of Appeals of Nebraska.

February 26, 2002.

Attorney(s) appearing for the Case

Gregory C. Damman, of Blevens & Damman, Seward, for appellant.

Linda A. Bauer, Jefferson County Attorney, for appellee.

IRWIN, Chief Judge, and SIEVERS and MOORE, Judges.

SIEVERS, Judge.

In this property tax appeal, the taxpayer, Bruce D. Livingston, contends that the taxing authorities overvalued his house for tax year 2000 by failing to consider that the house is located in a remote area of Jefferson County, Nebraska, and less than 1 mile from a hog farrowing facility housing 5,200 hogs. Livingston unsuccessfully appealed the valuation of the Jefferson County Board of Equalization (Board) to the Tax Equalization and Review Commission...

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