Nebraska Supreme Court July 11, 2003, S-02-498 (City of York v. York County Board of Equalization)

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Wright, J.

NATURE OF CASE

The City of York (City) owns certain land adjacent to the York Municipal Airport, which land was leased to a private party for agricultural use. The York County Board of Equalization (Board) ruled that the leased property was not exempt from taxation. The Tax Equalization and Review Commission (TERC) affirmed the decision of the Board, and the City appealed.

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