Darnall v. Banner

6 Citing cases

  1. Egan v. Cnty. of Lancaster

    308 Neb. 48 (Neb. 2020)   Cited 11 times
    Finding party has standing only if it will suffer injury in fact different from injury to general public

    Instead, Howlett argues the district court was required to find the proposed facility would lead to decreased property values even in the absence of such evidence. She argues the district court was compelled to do so by Darnall Ranch v. Banner Cty. Bd. of Equal. , 276 Neb. 296, 753 N.W.2d 819 (2008). In that case, a property owner appealed a county board of equalization's determination of his property value to the Tax Equalization and Review Commission.

  2. Cain v. Custer Cnty. Bd. of Equalization

    298 Neb. 834 (Neb. 2018)   Cited 15 times

    TJ 2010 Corp. v . Dawson Cty. Bd. of Equal. , 22 Neb.App. 989, 866 N.W.2d 93 (2015).Darnall Ranch v . Banner Cty. Bd. of Equal. , 276 Neb. 296, 753 N.W.2d 819 (2008) ; Brenner, supra note 7.JQH La Vista Conf. Ctr. , supra note 34.

  3. Metro. Assocs. v. City of Milwaukee

    2018 WI 4 (Wis. 2018)   Cited 37 times
    Upholding the use of mass appraisal techniques

    Additionally, mass appraisal is widely used throughout the country. See, e.g., C.P. & Son, Inc. v. Bd. of Cty. Comm'rs of Cty. of Boulder, 953 P.2d 1303, 1304-05 (Colo. App. 1998) ; Walsh v. State Prop. Tax Appeal Bd., 286 Ill.App.3d 895, 222 Ill.Dec. 286, 677 N.E.2d 489, 493 (Ill. App. Ct. 1997); In re Johnson Cty. Appraiser/Privitera Realty Holdings, 47 Kan.App.2d 1074, 283 P.3d 823, 828 (Kan. Ct. App. 2012) ; Revenue Cabinet, Com. of Ky. v. Gillig, 957 S.W.2d 206, 209 (Ky. 1997) ; Darnall Ranch, Inc. v. Banner Cty. Bd. of Equalization, 276 Neb. 296, 753 N.W.2d 819, 827 (Neb. 2008) ; Appeal of Wagstaff, 42 N.C.App. 47, 255 S.E.2d 754, 756 (N.C. Ct. App. 1979) ; Gray v. Wyoming State Bd. of Equalization, 896 P.2d 1347, 1349 (Wyo. 1995). While our conclusion is not dependent on the practices in other jurisdictions, an examination of such practices demonstrates that our approach in endorsing mass appraisal does not make Wisconsin an outlier.

  4. JQH LA Vista Conference Ctr. Dev. LLC v. Sarpy Cnty. Bd. of Equal.

    285 Neb. 120 (Neb. 2013)   Cited 10 times
    In JQH La Vista Conf. Ctr., the court noted that the appraisals offered by the taxpayer were prepared in conformity with the uniform standards of practice and provided three alternative valuations of the property at issue, using each of the three methods provided for by § 77-112.

    But the county assessor testified that he did not make any deductions for external depreciation, because he “did not see any or observe any.... [T]his is one the hottest locations in Sarpy County, probably the hottest.” See Darnall Ranch v. Banner Cty. Bd. of Equal., 276 Neb. 296, 753 N.W.2d 819 (2008).JQH acknowledges that it has the burden to overcome the county's valuation.

  5. Agena v. Lancaster Cty. Bd.

    276 Neb. 851 (Neb. 2008)   Cited 11 times

    Decisions rendered by TERC shall be reviewed by an appellate court for errors appearing on the record of the commission.Darnall Ranch v. Banner Cty. Bd. of Equal., ante p. 296, 753 N.W.2d 819 (2008). [2,3] Whether a statute is constitutional is a question of law. Statutory interpretation also is a question of law, which an appellate court resolves independently of the trial court.

  6. TJ 2010 Corp. v. Dawson Cnty. Bd. of Equal.

    866 N.W.2d 93 (Neb. Ct. App. 2015)   Cited 1 times

    Decisions rendered by TERC shall be reviewed by an appellate court for errors appearing on the record of the commission. Darnall Ranch v. Banner Cty. Bd. of Equal., 276 Neb. 296, 753 N.W.2d 819 (2008). When reviewing a judgment for errors appearing on the record, an appellate court's inquiry is whether the decision conforms to the law, is supported by competent evidence, and is neither arbitrary, capricious, nor unreasonable.