KRINGS v. GARFIELD COUNTY BD OF EQUALIZATION

No. S-12-623.

835 N.W.2d 750 (2013)

286 Neb. 352

Ladd D. KRINGS, appellee, v. GARFIELD COUNTY BOARD OF EQUALIZATION, appellee, and Douglas A. Ewald, Tax Commissioner, and Ruth A. Sorensen, Property Tax Administrator, appellants.

Supreme Court of Nebraska.

Filed July 26, 2013.


Attorney(s) appearing for the Case

Jonathan D. Cannon , Special Assistant Attorney General, and Mihdi Vahedi , Senior Certified Law Student, for appellants.

No appearance for appellees.

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


PER CURIAM.

NATURE OF CASE

Douglas A. Ewald, Tax Commissioner, and Ruth A. Sorensen, Property Tax Administrator, of the Department of Revenue (collectively the Department), appeal a decision of the Tax Equalization and Review Commission (TERC). TERC concluded that the Garfield County Board of Equalization (the Board) correctly determined that land owned by taxpayer Ladd D. Krings was not agricultural or horticultural land. TERC further concluded, however...

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