CONROY v. KEITH COUNTY BD. OF EQUALIZATION

No. S-13-277

846 N.W.2d 634 (2014)

288 Neb. 196

Kim CONROY, Tax Commissioner, and Ruth Sorenson, Property Tax Administrator, appellants, v. KEITH COUNTY BOARD OF EQUALIZATION and Central Nebraska Public Power and Irrigation District, Appellees.

Supreme Court of Nebraska.

Filed May 23, 2014.


Attorney(s) appearing for the Case

Jon Bruning , Attorney General, and Jonathan D. Cannon , Special Assistant Attorney General, for appellants.

Randy Fair , Keith County Attorney, for appellee Keith County Board of Equalization.

Charles D. Brewster , Kearney, of Anderson, Klein, Swan & Brewster, for appellee Central Nebraska Public Power and Irrigation District.

Heavican, C.J., Wright, Connolly, Stephan, McCormack, Miller-Lerman, and Cassel, JJ.


Wright, J.

I. NATURE OF CASE

For tax year 2011, the county assessor of Keith County, Nebraska, decided to assess property taxes on several parcels of land that were owned by Central Nebraska Public Power and Irrigation District (Central) but leased to private parties. In regard to each leased parcel, the county assessor sent a "Notice of Taxable Status" to Central. Central protested the tax assessment, and the Keith County Board of Equalization (Board) recommended...

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