Fountain II, LLC v. Douglas Cty. Bd. of Equal.
Annotate this Case
In the case before the Nebraska Supreme Court, Fountain II, LLC, a commercial real estate development company, disputed the denial of special valuation as agricultural or horticultural land, commonly known as "greenbelt status", for a 19.9-acre property it owned in Douglas County, Nebraska. The Douglas County Board of Equalization had denied the company's application for greenbelt status for the tax year 2018, arguing that the property was not primarily used for agricultural or horticultural purposes. The Tax Equalization and Review Commission (TERC) affirmed the county board's decision.
Upon appeal, the Nebraska Supreme Court reversed TERC's decision and remanded the case with instructions to sustain the company's protest. The court found that TERC erred in considering the property's use as of July 15, 2018, instead of as of January 1, 2018, as required by Nebraska law. The court also found that the county board's decision was arbitrary and unreasonable, and TERC's decision was not supported by competent evidence, as the evidence showed that the property was primarily used for agricultural purposes as of January 1, 2018.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.