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TERRACE v. STATE, DEPT. OF HEALTH AND HUMAN SERVS.

No. S-06-876.

742 N.W.2d 237 (2007)

274 Neb. 612

Belle TERRACE, Appellee, v. STATE of Nebraska, DEPARTMENT OF HEALTH AND HUMAN SERVICES FINANCE AND SUPPORT, Appellant.

Supreme Court of Nebraska.

December 7, 2007.

Attorney(s) appearing for the Case

Jon Bruning, Attorney General, John L. Jelkin, and, on brief, Douglas D. Dexter, for appellant.

Elise Meerkatz and Abbie J. Widger, of Johnson, Flodman, Guenzel & Widger, Lincoin, for appellee.

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

WRIGHT, J.

NATURE OF CASE

This appeal arises out of a dispute between Belle Terrace and the Department of Health and Human Services Finance and Support (Department) as to what expenses should be considered by the Department in setting the Medicaid reimbursement rate for Belle Terrace. At issue is the cost basis of buildings purchased in 2000.

In June 2003, Belle Terrace submitted a cost report to the Department, claiming the cost basis for its buildings...

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