MONICA'S v. LANCASTER BD. OF EQUAL.

No. S-07-1031.

751 N.W.2d 604 (2008)

275 Neb. 999

ST. MONICA'S, Appellant, v. LANCASTER COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

June 27, 2008.


Attorney(s) appearing for the Case

William E. Peters, of Peters & Chunka, P.C., L.L.O., Lincoln, for appellant.

Gary Lacey, Lancaster County Attorney, Michael E. Thew, and Ryan M. Mick, Senior Certified Law Student, for appellee.

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


HEAVICAN, C.J.

INTRODUCTION

The Tax Equalization and Review Commission (TERC) upheld the decision of the Lancaster County Board of Equalization (the Board) denying application for property tax exemption filed by St. Monica's. We affirm.

FACTS

St. Monica's provides substance abuse and mental health treatment for women on a charitable basis. St. Monica's is a Nebraska nonprofit corporation that holds a 501(c)(3) exemption designation from...

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