McCORMACK, J.
NATURE OF CASE
The Butler County Board of Equalization (Butler County) appeals an order of the Tax Equalization and Review Commission (TERC). TERC determined that the irrigation pump at issue in this case is a fixture and should be taxed as real property. The issue on appeal is whether the irrigation pump should be classified as a fixture and taxed as real property or a trade fixture and taxed as personal property, as defined in Neb.Rev.Stat...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.