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MIDWEST RENEWABLE v. BD. OF EQUALIZATION

No. S10-1106.

815 N.W.2d 922 (2012)

284 Neb. 34

MIDWEST RENEWABLE ENERGY, LLC, appellant, v. LINCOLN COUNTY BOARD OF EQUALIZATION, appellee.

Supreme Court of Nebraska.

July 13, 2012.

Attorney(s) appearing for the Case

Jerrold L. Strasheim 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.

The Lincoln County Board of Equalization (Board) determined that Midwest Renewable Energy, LLC (Midwest), failed to timely file its 2009 personal property tax return and was therefore subject to a penalty. Midwest appealed this determination to the Tax Equalization and Review Commission (TERC), which affirmed. Midwest then appealed to the Nebraska Court of Appeals, which also affirmed. We conclude that TERC erred in affirming the assessment of the penalty...

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