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ZABAWA v. DOUGLAS COUNTY BD. OF EQUAL.

No. A-08-069.

757 N.W.2d 522 (2008)

17 Neb. App. 221

Michael R. ZABAWA, Appellant, v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Appellee.

Court of Appeals of Nebraska.

November 18, 2008.

Attorney(s) appearing for the Case

Richard L. Anderson and John M. Prososki, of Croker, Huck, Kasher, DeWitt, Anderson & Gonderinger, L.L.C., Omaha, for appellant.

Donald W. Kleine, Douglas County Attorney, and Thomas S. Barrett, Omaha, for appellee.

INBODY, Chief Judge, and MOORE and CASSEL, Judges.

CASSEL, Judge.

INTRODUCTION

Michael R. Zabawa appeals the order of the Nebraska Tax Equalization and Review Commission (TERC) which upheld the decision of the Douglas County Board of Equalization (the Board) denying his property tax protest. Despite finding Zabawa's property "highly comparable" to one afforded a substantial reduction in value through the protest process, TERC concluded that the Board had no duty to equalize the valuations of comparable properties...

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