Nebraska Supreme Court

A & P II v. Lancaster Cty. Bd. of Equal.

March 15, 2024316 Neb. 216

Summary

The court dismissed the developers’ appeal for lack of appellate jurisdiction because the Commission’s order merely authorized use of an unspecified alternative valuation methodology and did not approve final methodology or property valuations. The order was incomplete and provisional, did not substantially affect the developers’ rights, and could become moot after later assessments and proceedings. The court therefore did not reach the merits of whether the statutory exception permitted a different valuation method.