S-13-0129 and 13-0165, Harold Warp Pioneer Village Foundation (Appellant) v. Doug Ewald, Tax Commissioner, Ruth Sorenson, Property Tax Administrator (Appellees) and Kearney County Board of Equalization
Tax Equalization and Review Commission
Attorneys: Daniel L Ashwege (Knapp Fangmeyer Aschwege Besse & Marsh) (Appellant) --- Jonathan D. Cannon, Special Assistant Attorney General (Appellees)
Civil: Exemption of property
Proceedings below: Appellant filed “Statements of Reaffirmation of Tax Exemption” from property tax for a motel and campground located on the grounds of Pioneer Village. The Kearney County Board of Equalization exempted both parcels. The Nebraska Department of Revenue, through Appellees/Respondents, appealed the decision to TERC. TERC reversed the Board and found the parcels should not be exempted from property tax.
Issues: TERC erred in (1) finding that the parcels were not used exclusively for educational purposes; (2) finding that competent evidence was presented to rebut the presumption that the Board faithfully performed its duties; (3) finding the Board’s decision was arbitrary or unreasonable.