Pinnacle Enters. v. Sarpy Cty. Bd. of Equal.

Summary

The Nebraska Supreme Court reversed TERC's decision and remanded with directions to affirm the county board's lower property valuations. The court held that, under the governing statute, an assessor appealing a county board decision bears both the burden of rebutting the presumption that the board acted properly and the burden of proving that the board's valuation was unreasonable or arbitrary. The court further held that the evidence supporting use of the taxpayers' actual rental income was sufficient to prevent the board's valuations from being deemed unreasonable or arbitrary.