Perkins Cty. Bd. of Equal. v. Mid America Agri Prods.

Summary

The Nebraska Supreme Court dismissed the Board's petition for judicial review of the Tax Equalization and Review Commission's valuation decision because summons was not served within the statutory 30-day period. The court held that strict compliance with the statutory service requirement is jurisdictional and that a party's voluntary appearance cannot substitute for timely service of summons. The court therefore did not reach the merits of the property valuations.