County of Webster, Nebraska v. Tax Equalization and Review Commission

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County of Webster, Nebraska v. Tax Equalization and Review Commission

Case Number
S-16-0583
Call Date
January 4, 2017
Court Number
Douglas
Case Summary

S-16-0583 The County of Webster, Nebraska (Appellant) v. The Nebraska Tax Equalization and Review Commission

Nebraska Tax Equalization and Review Commission (TERC)

Attorneys: Sara J. Bockstadter (County Attorney's Office)(Appellant) --- L. Jay Bartel (Attorney General's Office

Civil: TERC; property value equalization

Proceedings below: The TERC issued an order to increase the value of the majority land use grass subclass of the agricultural land and horticultural land class of real property not receiving special valuation in Webster County by 6.00%.

Issues: 1) The TERC's decision improperly relied on the opinion and statistical reports of the Property Tax Administrator which was not supported by competent evidence, and 2) the TERC's decision improperly relied on the opinion and statistical reports of the Property Tax Administrator which incorporated non-comparable sales contrary to law.