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BROWN COUNTY AGR. SOC. v. BD. OF EQUAL.

No. A-02-504.

660 N.W.2d 518 (2003)

11 Neb. App. 642

BROWN COUNTY AGRICULTURAL SOCIETY, INC., Appellant, v. BROWN COUNTY BOARD OF EQUALIZATION, Appellee. Brown Cty. Ag. Socy., v. Brown Cty. Bd. of Equal.

Court of Appeals of Nebraska.

March 25, 2003.

Attorney(s) appearing for the Case

William F. Austin and Alan M. Wood, of Erickson & Sederstrom, P.C., Lincoln, for appellant.

David M. Streich, Brown County Attorney, Ainsworth, for appellee.

SIEVERS, INBODY, and MOORE, Judges.

MOORE, Judge.

I. INTRODUCTION

The Brown County assessor notified the Brown County Agricultural Society, Inc. (the Agricultural Society), that her office had determined that a certain portion (the contested space) of the Johnstown Community Hall (the Community Hall) was not being used for a public purpose and thus was subject to real property taxation. The Agricultural Society filed a protest with the Brown County Board of Equalization (Brown County), seeking...

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