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WIDTFELDT v. HOLT COUNTY BD. OF EQUAL.

No. A-04-068.

677 N.W.2d 521 (2004)

12 Neb.App. 499

James WIDTFELDT and James Widtfeldt Trust, appellants, v. HOLT COUNTY BOARD OF EQUALIZATION, appellee.

Court of Appeals of Nebraska.

April 13, 2004.

Attorney(s) appearing for the Case

James Widtfeldt, pro se.

No appearance for appellee.

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

CASSEL, Judge.

INTRODUCTION

In McLaughlin v. Jefferson Cty. Bd. of Equal., 5 Neb.App. 781, 567 N.W.2d 794 (1997), we provided an opinion explaining a summary dismissal because we had not previously had occasion to discuss how subject matter jurisdiction from the Nebraska Tax Equalization and Review Commission (Commission) to this court is perfected. As we explained in McLaughlin...

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