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Krings v. Garfield County Board of Equalization

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Date: 
Friday, May 3, 2013

S-12-0623, Ladd D. Krings v. Garfield County Board of Equalization

Tax Equalization and Review Commission

Attorneys: Jonathan D. Cannon (Special Assistant Attorney General for Douglas A. Ewald, Tax Commissioner and Ruth Sorensen, Property Tax Administrator) (Appellants) --- no briefs filed on behalf of Petitioner or Garfield County

Civil: Valuation of certain real property in Garfield County, Nebraska.

Proceedings below: TERC found that the land at issue that was not agricultural and horticultural land must be equalized with the class of agricultural and horticultural land and found the Assessor had unlawfully valued the land at 70% of its actual value. Appellants filed a Petition to Bypass the Court of Appeals which was granted by the Nebraska Supreme Court.

Issues: TERC erred in (1) determining that land that is was not agricultural and horticultural land must be equalized with the class of agricultural and horticultural land; and (2) in its determination that the Assessor had unlawfully valued agricultural and horticultural land at 70% of its actual value impermissibly assumes a precision in valuing agricultural and horticultural land that fails to recognize the acceptable range established by the Legislature in Neb. Rev. Stat. § 77-5023.

This page was last modified on Friday, May 3, 2013