1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 829 N.W.2d
  5. 829 N.W.2d 652 (2013)
 

LOZIER CORP. v. BD. OF EQUALIZATION

Nos. S-12-322, S-12-323, S-12-324.

829 N.W.2d 652 (2013)

285 Neb. 705

LOZIER CORPORATION, appellant, v. DOUGLAS COUNTY BOARD OF EQUALIZATION, appellee.

Supreme Court of Nebraska.

April 19, 2013.

Attorney(s) appearing for the Case

James F. Cann , of Koley Jessen, P.C., L.L.O., Omaha, for appellant.

Theresia M. Urich and Malina Dobson , Deputy Douglas County Attorneys, for appellee.

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

CONNOLLY, J.

NATURE OF THE CASE

Lozier Corporation (Lozier) mailed three appeals to the Tax Equalization and Review Commission (TERC). Though Lozier mailed the appeals before the filing deadline, TERC did not receive the appeals until after the deadline had passed. A late-arriving appeal may still be timely if the mailing meets certain requirements under Neb.Rev.Stat. § 77-5013(2) (Cum. Supp.2012). TERC determined...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases