Marshall v. Dawes County Board of Equalization; Bartlett v. Dawes County Board of Equalization, 265 Neb. 33

Summary

The Nebraska Supreme Court affirmed the Nebraska Tax Equalization and Review Commission's order reducing the taxpayers' 1998 agricultural property valuations to the amounts requested in their protests. The court held that the taxpayers were not entitled in these individual valuation-protest proceedings to countywide adjustment and equalization of all agricultural property valuations. The court also dismissed TERC as a party because the appealed order was issued under the statute governing appeals from county board decisions, rather than under provisions authorizing countywide property-class adjustments.

Holdings

1. TERC was not a proper party because the order appealed from was issued under Neb. Rev. Stat. § 77-5018, not under sections 77-1504.01 or 77-5023, the provisions identified in section 77-5019(2)(a) for making TERC a party of record.
2. TERC did not err by limiting relief to the specifically identified properties and declining to order countywide adjustments of all agricultural-property valuations in Dawes County.

Questions Presented

1. Whether TERC was a proper party to the appeal under Neb. Rev. Stat. § 77-5019(2)(a).
2. Whether TERC erred by granting relief limited to the taxpayers' specifically protested properties rather than ordering countywide adjustment and equalization of all 1998 agricultural-property valuations in Dawes County.

Disposition

affirmed