Justia Nebraska Supreme Court Opinion Summaries

The Supreme Court vacated the order of the district court for Butler County that reversed the decision of the Butler County Board of Supervisors to deny an application by Butler County Landfill, Inc. (BCL) to expand its solid waste disposal landfill area located in Butler County.On appeal, the Board claimed that the district court erred in determining that the Board acted arbitrarily and capriciously when it denied BCL’s application. The Supreme Court dismissed the appeal without reaching the merits of the appeal, holding that the district court lacked jurisdiction to enter its order, and therefore, this Court lacked jurisdiction over this appeal. View "Butler County Landfill v. Butler County Board of Supervisors" on Justia Law

The legislature has not enacted any statute that exempts fraternal benefit societies from paying sales and use tax.Woodmen of the World Life Insurance Society, a Nebraska fraternal benefit society, requested an exemption from sales and use taxes from the Nebraska Department of Revenue (NDOR) and sought a refund of more than $2 million in sales and use taxes previously paid. NDOR denied Woodmen’s application. The Tax Commissioner upheld the determination. The district court affirmed. The Supreme Court affirmed, holding (1) neither Neb. Rev. Stat. 77-2704.12(1) nor Neb. Rev. Stat. 44-1095 exempted Woodmen from sales and use tax; (2) Woodmen was not denied due process before the Tax Commissioner; and (3) the hearing officer did not abuse her discretion in excluding certain expert testimony. View "Woodmen of the World v. Nebraska Department of Revenue" on Justia Law

At issue was whether the Platte River Whooping Crane Maintenance Trust, Inc. ("Crane Trust") was a charitable organization within the meaning of Neb. Rev. Stat. 77-202(1)(d).The Crane Trust sought a property tax exemption for six parcels of land ("subject properties") for tax year 2015. The Hall County Board of Equalization denied the application for a property tax exemption for the subject properties without giving an explanation. The Nebraska Tax Equalization and Review Commission ("TERC") affirmed the Board’s decision. The Supreme Court reversed, holding that the subject properties met the requirements for a charitable tax exemption under section 77-202(1)(d). View "Platte River Crane Trust v. Hall County Board of Equalization" on Justia Law

The district court did not have subject matter jurisdiction over Retroactive, Inc.’s appeal of the Nebraska Liquor Control Commission’s denial of its application for a Class C liquor license.Retroactive made an application of the Commission’s issuance of a Class C liquor license for its nightclub. The Commission denied the application. Retroactive then filed a petition for review, arguing that the Commission’s decision was arbitrary capricious and unsupported by the evidence, and exceeded the Commission’s authority. The City of Omaha filed a motion to dismiss for failure to name certain citizen objectors as “necessary parties” to the petition for review. The district court denied the motion and then reversed the Commission’s decision. The Supreme Court vacated the district court’s order reversing the Commission’s decision, holding that because Retroactive failed to include all parties of record in the Commission proceeding when it sought review in the district court, the court never acquired subject matter jurisdiction. View "Retroactive, Inc. v. Nebraska Liquor Control Commission" on Justia Law

The Supreme Court reversed the order of the Tax Equalization and Review Commission (TERC) affirming the decision of the Custer County Assessor regarding the 2012 taxable value of Donald V. Cain, Jr.’s agricultural property. On appeal, Cain argued, among other things, that the TERC violated his due process rights by not permitting him to argue how the preponderance of the evidence standard of proof applied to the adduced evidence. The court held (1) Cain waived the due process rights applicable in Liljestrand v. Dell Enterprises, 842 N.W.2d 575 (2014); and (2) TERC erred in affirming the Assessor’s valuations of Cain’s property for the 2012 tax year. View "Cain v. Custer County Board of Equalization" on Justia Law

The Supreme Court reversed the order of the Tax Equalization and Review Commission (TERC) affirming the decision of the Custer County Assessor regarding the 2012 taxable value of Donald V. Cain, Jr.’s agricultural property. On appeal, Cain argued, among other things, that the TERC violated his due process rights by not permitting him to argue how the preponderance of the evidence standard of proof applied to the adduced evidence. The court held (1) Cain waived the due process rights applicable in Liljestrand v. Dell Enterprises, 842 N.W.2d 575 (2014); and (2) TERC erred in affirming the Assessor’s valuations of Cain’s property for the 2012 tax year. View "Cain v. Custer County Board of Equalization" on Justia Law

The Supreme Court reversed the decision of the district court concluding that the Nebraska Department of Labor’s action intercepting Appellee’s tax refund from the state to partially pay a judgment determining that Appellee had been overpaid for unemployment benefits was barred by the relevant statute of limitations.An appeal tribunal, citing Neb. Rev. Stat. 25-218, concluded that the Department’s action was barred by a four-year statute of limitations. The district court affirmed. The Supreme Court held that there was no time limitation barring the Department’s interception of Appellee’s state income tax refund to offset his unemployment benefit overpayment under Neb. Rev. Stat. 48-665(1)(c) and therefore reversed. View "McCoy v. Albin" on Justia Law

The Supreme Court affirmed the order of the Workers’ Compensation Court awarding an injured employee unspecified vocational rehabilitation. A vocational rehabilitation counselor recommended formal training. A vocational rehabilitation specialist, however, “denied” the proposed plan, concluding that formal training was not reasonable or necessary. The compensation court dismissed Employer’s petition to eliminate the formal training requirement and ordered that Employee was entitled to participate in the proposed vocational rehabilitation plan. The Supreme Court affirmed, holding that the findings of the compensation court were supported by competent evidence, and the plan would comport with the statutory goal to return the injured employee to “suitable employment.” View "Anderson v. EMCOR Group, Inc." on Justia Law

The Supreme Court affirmed the order of the Nebraska Tax Equalization and Review Commission (TERC), which affirmed the valuation of the Washington County Board of Equalization of two parcels of land owned by William Burdess located in Washington County. Both parcels consisted of agricultural land, a homesite, a secondary building, and wasteland. Burdess protested the 2013 through 2016 assessed values of the two parcels, arguing that the wasteland and homesite acres were not properly valued. The TERC affirmed the Board’s decision as to the value of the wasteland and homesite acres. The Supreme Court affirmed, holding that the TERC did not err in its valuation of the wasteland and in its valuation of the homesite acres associated with the property. View "Burdess v. Washington County Board of Equalization" on Justia Law

The Supreme Court vacated the order of the district court vacating the order of the Nebraska Liquor Control Commission, which denied four beer retailers’ applications to renew their liquor licenses. The retailers were located in an unincorporated border town just across the state line from the Pine Ridge Indian Reservation where the sale and consumption of alcohol were prohibited. Without addressing the merits of the parties’ respective positions, the Supreme Court vacated the district court’s order, holding that the district court lacked jurisdiction over the retailers’ petition for review because the retailers did not comply with the requirements for judicial review under the Administrative Procedure Act. View "Kozal v. Nebraska Liquor Control Commission" on Justia Law