Inland Ins. Co. v. Lancaster Cty. Bd. of Equal.

Summary

The Nebraska Supreme Court held that a fire caused by arson qualifies as a “calamity” under Neb. Rev. Stat. § 77‑1307(2)(a), reversed the Tax Equalization and Review Commission’s decision and remanded for further proceedings, and dismissed the Board of Equalization’s constitutional cross‑appeal because proper notice to the Attorney General was not given.