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PLATTE RIVER WHOOPING v. HALL COUNTY BD.

No. S-17-389.

906 N.W.2d 646 (2018)

298 Neb. 970

PLATTE RIVER WHOOPING CRANE MAINTENANCE TRUST, INC., appellant, v. HALL COUNTY BOARD OF EQUALIZATION, appellee.

Supreme Court of Nebraska.

Filed February 9, 2018.

Attorney(s) appearing for the Case

Jordan W. Adam , Omaha, of Fraser Stryker P.C., L.L.O., for appellant.

Timothy L. Moll , Lincoln, of Rembolt Ludtke, L.L.P., for appellee.

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

NATURE OF CASE

The issue presented is whether the Platte River Whooping Crane Maintenance Trust, Inc. (Crane Trust), is a charitable organization within the meaning of Neb. Rev. Stat. § 77-202(1)(d) (Cum. Supp. 2014).

BACKGROUND

APPLICATION FOR EXEMPTION

The Crane Trust is a nonprofit corporation...

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