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STRODE v. BD. OF EQUALIZATION

No. S-11-352, S-11-353, S-11-354, S-11-355.

815 N.W.2d 856 (2012)

283 Neb. 802

Randy and Helen STRODE, appellants, v. SAUNDERS COUNTY BOARD OF EQUALIZATION, appellee.

Supreme Court of Nebraska.

May 4, 2012.

Attorney(s) appearing for the Case

Terry K. Barber , Lincol, of Barber & Barber, P.C., L.L.O., for appellants.

Scott Tingelhoff , Saunders County Attorney, for appellee.

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

MILLER-LERMAN, J.

NATURE OF CASE

In these consolidated appeals, we granted the petitions for further review filed by the appellants, Randy and Helen Strode. The underlying cases involve the Strodes' unsuccessful challenge to the valuation of certain property located in Saunders County. The Nebraska Court of Appeals concluded that the Strodes' appeals were not timely filed in the Court of Appeals and dismissed their appeals for lack of jurisdiction. The jurisdictional...

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