REPUBLIC BANK, INC. v. LINCOLN COUNTY BD.

No. S-11-533.

811 N.W.2d 682 (2012)

283 Neb. 721

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

Supreme Court of Nebraska.

April 20, 2012.


Attorney(s) appearing for the Case

Tim W. Thompson and Angela R. Shute , of Kelley, Scritsmier & Byrne, P.C., North Platte, for appellant.

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

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


MILLER-LERMAN, J.

NATURE OF CASE

This is an appeal from a May 25, 2011, decision and order of the Nebraska Tax Equalization and Review Commission (TERC) with respect to 2010 tangible personal property taxes. TERC dismissed the appeal filed by Republic Bank, Inc. (Republic), after concluding that it did not have subject matter jurisdiction because Republic's appeal was not timely filed. Republic appeals. Because we agree with TERC that the appeal was controlled...

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