County of Franklin v. Tax Equalization & Review CommissionAnnotate this Case
The Tax Equalization and Review Commission (TERC) adjusted upward by eight percent the value of the “land use grass” subclass of the agricultural and horticultural land class of real property in Franklin County not receiving special valuation. Franklin County appealed. The Supreme Court affirmed TERC’s order adjusting the Franklin County grassland value upward by eight percent, holding (1) TERC did not err in relying on the statistics prepared by the Property Tax Administrator; (2) there was no merit to Franklin County’s argument that TERC violated Neb. Const. art. VIII by failing to uniformly and proportionally value grasslands in the state; and (3) Franklin County’s remaining assignments of error were without merit.