WHEATLAND IND. v. BD. OF EQUALIZATION

No. S-19-305.

935 N.W.2d 764 (2019)

304 Neb. 638

WHEATLAND INDUSTRIES, LLC/MID AMERICA AGRI PRODUCTS, appellee, v. PERKINS COUNTY BOARD OF EQUALIZATION, appellant.

Supreme Court of Nebraska.

Filed December 6, 2019.


Attorney(s) appearing for the Case

Richard H. Roberts , Perkins County Attorney, and Gary F. Burke , for appellant.

Frederick D. Stehlik and Zachary W. Lutz-Priefert , of Gross & Welch, P.C., L.L.O., Omaha, for appellee.

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


INTRODUCTION

This review proceeding addresses the taxable valuation of commercial real estate used as an ethanol plant. The taxpayer unsuccessfully protested the county's $16.3 million valuation—a valuation based upon mass appraisal techniques—and then appealed to the Tax Equalization and Review Commission (TERC...

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