Betty L. Green Living Trust and Richard R. Green Living Trust v. Morrill County Board of Equalization

Summary

The Nebraska Supreme Court affirmed the Tax Equalization and Review Commission’s decision upholding Morrill County’s 2016 valuations of five grassland properties owned by two living trusts. The court held that the trusts failed to present competent evidence rebutting the presumption that the county board faithfully performed its duties and acted on sufficient evidence. The court also concluded that the trusts did not establish by clear and convincing evidence that the valuations were grossly excessive, arbitrary, capricious, or unreasonable.

Holdings

1. TERC properly applied the governing standard: after a taxpayer presents evidence that an assessment is incorrect, the assessment remains affirmed unless evidence establishes that it was unreasonable or arbitrary.
2. The Trusts did not present competent evidence sufficient to rebut the presumption that the Board faithfully performed its duties and had sufficient competent evidence to determine the valuations.
3. The Trusts failed to establish by clear and convincing evidence that the Board's valuations were grossly excessive, arbitrary, capricious, unreasonable, or the result of a systematic exercise of intentional will or failure of plain duty.

Questions Presented

1. Whether TERC applied the correct standard of review to the Board's property-tax valuations.
2. Whether the Trusts presented competent evidence sufficient to rebut the presumption that the Board faithfully performed its duties and acted on sufficient competent evidence.
3. Whether the Board's valuations were arbitrary, capricious, unreasonable, grossly excessive, or the result of a systematic exercise of intentional will or failure of plain duty.

Disposition

affirmed