Midwest Renewable Energy, LLC v. Bd. of Equalization
Annotate this CaseThe Lincoln County Board of Equalization (Board) determined that Midwest Renewable Energy, LLC (Midwest) failed to timely file its 2009 personal property tax return and was therefore subject to a penalty. Midwest appealed this determination to the Tax Equalization and Review Commission (TERC), which affirmed. Midwest then appealed to the Court of Appeals, which also affirmed. The Supreme Court reversed, concluding that TERC erred in affirming the assessment of the penalty, as (1) the Board applied the wrong law when it decided Midwest's appeal; and (2) TERC erred on the record when it failed to analyze the effects of the Board's error and when it failed to recognize that the record before it contained evidence not presented to the Board. Remanded with directions to TERC to determine whether the return was timely mailed and filed.
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