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INLAND INS. CO. v. LANCASTER CTY. BD. OF EQUAL.

No. S-23-289.

316 Neb. 143

Inland Insurance Company, appellant and cross-appellee, v. Lancaster County Board of Equalization, appellee and cross-appellant.

Supreme Court of Nebraska.

Filed March 8, 2024.

Attorney(s) appearing for the Case

Shannon L. Doering and Luke F. Vavricek for appellant.

Daniel J. Zieg , Chief Deputy Lancaster County Attorney, for appellee.

HEAVICAN, C.J., MILLER-LERMAN, CASSEL, STACY, FUNKE, PAPIK, and FREUDENBERG, JJ.

INTRODUCTION

Inland Insurance Company (Inland) appeals from the decision of the Tax Equalization and Review Commission (TERC) upholding the decision of the Lancaster County Board of Equalization (Board of Equalization) declining to lower the assessed value of real property owned by Inland. At issue on appeal is whether a...

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