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BURDESS v. WASHINGTON CTY. BD. OF EQUAL.

No. S-17-026.

903 N.W.2d 35 (2017)

298 Neb. 166

William BURDESS, appellant, v. WASHINGTON COUNTY BOARD OF EQUALIZATION, appellee.

Supreme Court of Nebraska.

Filed November 3, 2017.

Attorney(s) appearing for the Case

Aaron F. Smeall , of Smith, Gardner & Slusky Law, L.L.R., Omaha, for appellant.

M. Scott Vander Schaaf , Washington County Attorney, and Emily A. Beamis for appellee.

Heavican, C.J., Wright, Miller-Lerman, Cassel, Stacy, Kelch, and Funke, JJ.

I. NATURE OF CASE

William Burdess filed a petition for review of an order made by the Nebraska Tax Equalization and Review Commission (TERC), which affirmed the valuation of the Washington County Board of Equalization (Board) wasteland acres and homesite acres owned by Burdess for tax years 2013 through 2016. On review, Burdess...

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