VANDENBERG v. BUTLER COUNTY BD.

No. S-10-783.

796 N.W.2d 580 (2011)

281 Neb. 437

Betty VANDENBERG, appellee, v. BUTLER COUNTY BOARD OF EQUALIZATION, appellant.

Supreme Court of Nebraska.

April 28, 2011.


Attorney(s) appearing for the Case

Julie L. Reiter , Butler County Attorney, for appellant.

No appearance for appellee.

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


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...

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