County of Douglas v. Tax Equalization and Review Commission

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County of Douglas v. Tax Equalization and Review Commission

Case Number
S-16-0548
Call Date
February 3, 2017
Court Number
Douglas
Case Summary

S-16-0548, County of Douglas (Appellant) v. Tax Equalization and Review Commission

Tax Equalization and Review Commission

Attorneys: Shakil A. Malik (County Attorney's Office for Appellant) --- L. Jay Bartel (Attorney General's Office for Appellee TERC) --- Scott P. Moore, Allison D. Balus (Baird Holm LLP) (for Amici Curiae Midwest Housing Equity Group, Inc., and Family Housing Advisory Services, Inc.)

Civil: Equalization and valuation of residential property under Neb. Rev. Stat. ' 77-5023 et seq.

Proceedings below: TERC issued a show cause order regarding valuation of subclasses of residential classes of property in Douglas County. After a hearing, TERC ordered certain adjustments, thus decreasing Valuation Grouping 2 and increasing Valuation Grouping 3 and 4. Douglas County filed a Petition to Bypass the Court of Appeals, joined by TERC, which was granted by the Nebraska Supreme Court.

Issues: I. TERC's decision to decrease Valuation Grouping 2 failed to conform with the law, was unsupported by competent evidence, and was arbitrary, capricious, and unreasonable. II. TERC's decision to increase Valuation Grouping 3 and 4 failed to conform with the law, was unsupported by competent evidence, and was arbitrary, capricious, and unreasonable. III. TERC's decision to not reconsider its decision changing valuations in Douglas County was arbitrary, capricious, and unreasonable and also constituted an abuse of discretion.