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CITY OF ALLIANCE v. BOX BUTTE BD.

No. S-02-495.

656 N.W.2d 439 (2003)

265 Neb. 262

CITY OF ALLIANCE, Nebraska, a Municipal Corporation, Appellant, v. BOX BUTTE COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

January 31, 2003.

Attorney(s) appearing for the Case

Leo Dobrovolny, Alliance, for appellant.

Karen A. Ditsch, Box Butte County Attorney, Alliance, for appellee.

William G. Blake, of Pierson, Fitchett, Hunzeker, Blake & Katt, Lincoln, for amicus curiae League of Nebraska Municipalities.

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

STEPHAN, J.

The Box Butte County Board of Equalization (Board) denied tax-exempt status for 67 properties owned by the City of Alliance, based upon the Board's determination that the subject properties were not being used for a public purpose. The Tax Equalization and Review Commission (TERC) affirmed the Board's decisions. The city appeals.

FACTS

The pertinent facts are not disputed. Alliance is a city of the first class having those powers enumerated...

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