Justia Nebraska Supreme Court Opinion Summaries

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

Lori Greenwood was injured while working for J.J. Hooligans, LLC. Greenwood was informed that because of nonpayment, FirstComp Insurance Company (FirstComp) was not the workers’ compensation insurance carrier on the date of the accident. Greenwood filed a petition against J.J. Hooligan’s and FirstComp seeking workers’ compensation benefits. FirstComp filed a motion to dismiss, arguing that it was not a proper party because it had timely notified J.J. Hooligan’s that it had terminated its insurance coverage for nonpayment of its premium and therefore did not provide workers’ compensation insurance on the date of the accident. The Nebraska Workers’ Compensation Court sustained the motion to dismiss. The Supreme Court reversed, holding that FirstComp failed to present sufficient competent evidence as to whether it complied with the employer notice of cancellation requirement in Neb. Rev. Stat. 48-144.03 to warrant an order of dismissal. View "Greenwood v. J.J. Hooligan’s, LLC" on Justia Law

Lori Greenwood was injured while working for J.J. Hooligans, LLC. Greenwood was informed that because of nonpayment, FirstComp Insurance Company (FirstComp) was not the workers’ compensation insurance carrier on the date of the accident. Greenwood filed a petition against J.J. Hooligan’s and FirstComp seeking workers’ compensation benefits. FirstComp filed a motion to dismiss, arguing that it was not a proper party because it had timely notified J.J. Hooligan’s that it had terminated its insurance coverage for nonpayment of its premium and therefore did not provide workers’ compensation insurance on the date of the accident. The Nebraska Workers’ Compensation Court sustained the motion to dismiss. The Supreme Court reversed, holding that FirstComp failed to present sufficient competent evidence as to whether it complied with the employer notice of cancellation requirement in Neb. Rev. Stat. 48-144.03 to warrant an order of dismissal. View "Greenwood v. J.J. Hooligan’s, LLC" on Justia Law

291 Neb. Admin. Code ch. 3, 010.01C does not limit “open class” carriers to providing only prearranged transportation but allows carriers to also operate on a for-hire basis.Golden Plains Services Transportation, Inc. sought a declaratory ruling on the scope of services it could provide as an open class carrier. The Nebraska Public Service Commission interpreted Rule 010.01C to mean that “open class carriers may provide transportation to passengers for hire on a prearranged basis only” and may not “provide on-demand transportation services to passengers for hire.” The Supreme Court reversed and vacated the order releasing the Commission’s interpretation of Rule 010.01C, holding that the Commission’s interpretation was not supported by the language of such rule. View "In re Petition of Golden Plains Services Transportation, Inc." on Justia Law

The State filed a petition against Mother and Father alleging that Child lacked prenatal care due to the fault or habits of Mother and Father. The juvenile court filed an ex parte order granting the State’s motion for temporary custody of Child with the Department of Health and Human Services (DHHS). More than eight months later, the juvenile court entered an order ordering that Child remain in the temporary custody of DHHS until further order of the court. The Supreme Court vacated the juvenile court’s order, holding that Mother’s procedural due process were violated by the unreasonable delay of more than eight months between the filing of the ex parte order for immediate temporary custody and the filing of the protective custody order. View "In re Interest of Carmelo G." on Justia Law

The Supreme Court affirmed a Tax Equalization and Review Commission (TERC) order adjusting value that increased the “majority land use grass” subclass of the agricultural and horticultural land class of real property not receiving special value within Webster County in the amount of six percent. The Supreme Court held that, in adjusting the level of value for grassland upward by six percent, TERC did not improperly rely on Nebraska’s Property Tax Administrator’s statistical reports and opinion, as (1) the Administrator’s required reports under Neb. Rev. Stat. 77-1327 are competent evidence to support a TERC equalization order without setting out information about each real property transaction that was used for the statistical analysis; and (2) Webster County failed to meet its burden that TERC should not rely on the Administrator’s reports. View "County of Webster v. Nebraska Tax Equalization & Review Commission" on Justia Law