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VANDERHEIDEN v. CEDAR COUNTY BOARD OF EQUALIZATION

Nos. A-07-373 to A-07-376 and A-07-383 to A-07-392.

746 N.W.2d 717 (2008)

16 Neb. App. 578

Melvin VANDERHEIDEN et al., Appellants v. CEDAR COUNTY BOARD OF EQUALIZATION, Appellee.

Court of Appeals of Nebraska.

March 18, 2008.

Attorney(s) appearing for the Case

Boyd W. Strope, of Strope & Gotschall, P.C., O'Neill, for appellants.

Dennis D. King, of Smith & King, P.C., Gordon, for appellee.

SIEVERS, CARLSON, and MOORE, Judges.

MOORE, Judge.

INTRODUCTION

Fourteen owners of real property situated in Cedar County filed property valuation protests with the Cedar County Board of Equalization (County Board) challenging the 2005 assessed valuation of their property. Upon denial of the protests, the taxpayers appealed to the Nebraska Tax Equalization Review Commission (TERC), which consolidated their appeals for purposes of a hearing. Following presentation of evidence by the taxpayers...

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