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KOHL'S STORES v. DOUGLAS CTY. BD. OF EQUAL.

No. A-01-403.

638 N.W.2d 877 (2002)

10 Neb. App. 809

KOHL'S DEPARTMENT STORES, Appellant, v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Appellee.

Court of Appeals of Nebraska.

January 29, 2002.

Attorney(s) appearing for the Case

Michael L. Schleich, of Fraser, Stryker, Meusey, Olson, Boyer & Bloch, P.C., Omaha, for appellant.

James S. Jansen, Douglas County Attorney, and James R. Thibodeau, Omaha, for appellee.

IRWIN, Chief Judge, and INBODY and CARLSON, Judges.

IRWIN, Chief Judge.

I. INTRODUCTION

At issue is the proper valuation for the 2000 tax year of the store owned by Kohl's Department Stores (Kohl's) and located at 3551 Oakview Drive, Omaha, Douglas County, Nebraska (Oakview Property). After the Oakview Property was assessed, Kohl's protested the assessed value of the property to the Douglas County Board of Equalization (Board). The Board granted Kohl's partial relief, but denied the remaining objections....

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