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CARGILL MEAT SOLUTIONS v. COLFAX COUNTY BD.

No. S-09-1252.

798 N.W.2d 823 (2011)

281 Neb. 93

CARGILL MEAT SOLUTIONS CORPORATION, appellee, v. COLFAX COUNTY BOARD OF EQUALIZATION, appellant.

Supreme Court of Nebraska.

February 4, 2011.

Attorney(s) appearing for the Case

Edmond E. Talbot III , Blair, of Talbot & Truhlsen Law Offices, L.L.P., for appellant.

Edward E. Embree II and Linda A. Terrill , of Neill, Terrill & Embree, for appellee.

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

CONNOLLY, J.

Colfax County Board of Equalization (the Board) appeals a decision of the Tax Equalization and Review Commission (TERC). TERC vacated and reversed the Board's valuation of a meatpacking facility owned by Cargill Meat Solutions Corporation (Cargill) and assigned a lower value to the facility. Unfortunately for the Board, the Legislature's 1997 amendment to the statute governing appeals from TERC created a jurisdictional trap that ensnared the Board. Because...

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