LANCASTER BD. OF EQUALIZATION v. MOSER

No. S-21-774.

980 N.W.2d 611 (2022)

312 Neb. 757

LANCASTER COUNTY BOARD OF EQUALIZATION, appellant, v. Brad MOSER and Mary Moser, appellees.

Supreme Court of Nebraska.

Filed October 28, 2022.


Attorney(s) appearing for the Case

Patrick Condon , Lancaster County Attorney, and Daniel J. Zieg , for appellant.

David C. Solheim , of Solheim Law Firm, for appellees.

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


In 2018, 2019, and 2020, Mary Moser and Brad Moser protested the valuation of their agricultural land, and the Lancaster County Board of Equalization (County Board) affirmed the valuations. The Mosers appealed to the Tax Equalization and Review Commission (TERC), and after a consolidated evidentiary hearing, TERC affirmed the County Board...

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