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BD. OF EQUAL. v. MID AM. AGRI PRODUCTS

No. S-23-122.

8 N.W.3d 716 (2024)

317 Neb. 1

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

Supreme Court of Nebraska.

Filed July 5, 2024.

Attorney(s) appearing for the Case

Zachary W. Lutz-Priefert, Frederick D. Stehlik, and John Andrew McWilliams, Omaha, of Gross, Welch, Marks & Clare, P.C., L.L.O., for appellant.

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

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

The Perkins County Board of Equalization (the Board) filed a petition for judicial review in the Nebraska Court of Appeals pursuant to Neb. Rev. Stat. § 77-5019 (Reissue 2018), alleging it was aggrieved by final decisions of the Tax Equalization and Review Commission (TERC). We moved the matter to our docket and issued an order to...

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