PRIME ALLIANCE BANK v. LINCOLN COUNTY BD.

No. S-11-526.

811 N.W.2d 690 (2012)

283 Neb. 732

PRIME ALLIANCE BANK, INC., appellant, v. LINCOLN COUNTY BOARD OF EQUALIZATION, appellee.

Supreme Court of Nebraska.

April 20, 2012.


Attorney(s) appearing for the Case

Nicholas K. Niemann and Matthew R. Ottemann , of McGrath, North, Mullin & Kratz, P.C., L.L.O., Omaha, for appellant.

Rebecca Harling , Lincoln County Attorney, and Joe W. Wright , for appellee.

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


STEPHAN, J.

This is an appeal from a decision and order of the Nebraska Tax Equalization and Review Commission (TERC) dismissing an appeal filed by Prime Alliance Bank, Inc. (Prime Alliance), after determining that the appeal was not timely filed. We affirm.

FACTS

On September 19, 2007, Midwest Renewable Energy, LLC, and Marquette Equipment Finance, LLC (Marquette), executed a master lease agreement for...

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