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CAIN v. CUSTER COUNTY BD. OF EQUALIZATION

No. S-17-370.

906 N.W.2d 285 (2018)

298 Neb. 834

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

Supreme Court of Nebraska.

Filed February 2, 2018.

Attorney(s) appearing for the Case

David A. Domina , of Domina Law Group, P.C., L.L.O., Omaha, for appellant.

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

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

Donald V. Cain, Jr., appeals an order of the Tax Equalization and Review Commission (TERC) affirming the decision of the Custer County assessor (Assessor) regarding the 2012 taxable value of his agricultural property. Because we find error on the record, we reverse the TERC's order and remand the cause with directions to sustain Cain's...

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