KAAPA ETHANOL v. BOARD OF SUPERVISORS

No. S-12-035.

825 N.W.2d 761 (2013)

285 Neb. 112

KAAPA ETHANOL, L.L.C., appellee, v. The BOARD OF SUPERVISORS OF KEARNEY COUNTY, Nebraska, and the County of Kearney, Nebraska, appellants.

Supreme Court of Nebraska.

January 25, 2013.


Attorney(s) appearing for the Case

Charles W. Campbell , of Angle, Murphy & Campbell, P.C., L.L.O., York, for appellants.

Justin R. Herrmann and Daniel L. Lindstrom , of Jacobsen, Orr, Lindstrom & Holbrook, P.C., L.L.O., Kearney, and William E. Peters , of Peters & Chunka, P.C., L.L.O., Lincoln, for appellee.

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


STEPHAN, J.

Kaapa Ethanol, L.L.C. (Kaapa), sought a refund from Kearney County, Nebraska, of a portion of its 2006 personal property taxes, alleging the taxes were paid as the result of an "honest mistake or misunderstanding."1 The Board of Supervisors of Kearney County (Board) denied the refund, and Kappa filed a petition in error with the district court for Kearney County. That court sustained the petition in error and ordered Kearney...

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