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CAIN v. CUSTER COUNTY BD. OF EQUALIZATION

No. S-14-764.

868 N.W.2d 334 (2015)

291 Neb. 730

Donald V. CAIN, Jr., appellant, v. CUSTER COUNTY BOARD OF EQUALIZATION, appellee.

Supreme Court of Nebraska.

Filed August 28, 2015.

Attorney(s) appearing for the Case

Patrick M. Heng and Lindsay E. Pedersen , of Waite, McWha & Heng, North Platte, and Steven P. Vinton , of Bacon & Vinton, L.L.C., Gothenburg, for appellant.

Steven R. Bowers , Custer County Attorney, and Glenn A. Clark , Broken Bow, for appellee.

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

I. NATURE OF CASE

In 2012, the Custer County assessor (Assessor) increased the assessed value of property owned by Donald v. Cain, Jr., from $734,968 to $1,834,925. Cain challenged this valuation increase by filing petitions with the Tax Equalization and Review Commission (TERC) pursuant to Neb.Rev.Stat. § 77-1507.01 (Reissue...

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