S-23-0122 Perkins County Board of Equalization (Appellant) v. Mid America Agri Products/Wheatland Industries, LLC (Appellee)
Appeal from the Nebraska Tax Equalization and Review Commission
Attorneys: Timothy L. Moll (Rembolt Ludtke LLP for Appellant) and Frederick D. Stehlik, Zachary W. Lutz-Priefert, and John Andrew McWilliams (Gross Welch Marks Clare, P.C., L.L.O. for Appellee)
TERC: Property Valuation
Proceedings below: When Appellee protested a property valuation, the Tax Equalization and Review Commission (TERC) rejected the Perkins County Board of Equalization’s valuations and adopted an alternative, lower value. On its own motion, the Supreme Court ordered this case to be transferred from the docket of the Court of Appeals to its docket.
Issues: Appellant makes the following assignments of error: 1) The Commission erred when it determined there was clear and convincing evidence the County Board’s valuation of the Subject Property for 2018, 2019, and 2020 was arbitrary or unreasonable; and 2) The Commission erred when it rejected the County Board’s valuation of the Subject Property and established alternative lower values for the Subject Property for 2018, 2019, and 2020.