County of Franklin v. Tax Equalization and Review Commission

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County of Franklin v. Tax Equalization and Review Commission

Case Number
Call Date
February 1, 2017
Court Number
Case Summary

S-16-0554, The County of Franklin (Appellant) v. The Tax Equalization and Review Commission

Tax Equalization and Review Commission

Attorneys: Henry C. Schenker (Franklin County Attorney for Appellant) --- L. Jay Bartel (Attorney General's Office)

Civil: assessment of grassland in Franklin County

Proceedings below: The Commission increased the assessed valuation of the grassland in Franklin County by 8 percent.

Issues: 1. The Commission erred by relying on statistics prepared by the Property Tax Administrator which included sales that should not have been considered as 'comparable sales' for the purpose of determining current market value. 2. The Commission erred in adjusting the entire grassland values of property in Franklin County by 8% which does not conform to law, is not supported by competent evidence, and is arbitrary, capricious, and unreasonable. 3. The Commission's actions violated Article VII of the Nebraska Constitution in that it failed to treat Franklin County valuations in a manner that was uniform and proportional with other counties. 4. The Commission erred in failing to grant Franklin County's motion to reconsider.