Congratulations to Nicholas Sullivan, David Mayer, and Claire Monroe of Dvorak Law Group for successfully arguing an appeal before the Nebraska Supreme Court!  This was a great win for our client and the firm.

Dvorak Law Group represented the Custer County Board of Equalization (the “Board”) in a dispute over the Board’s valuations of the Plaintiff Taxpayer’s agricultural land for the 2013 tax year. This was the fourth time issues over the Taxpayer’s property valuations and tax obligations had been before the Nebraska Supreme Court.  The first three appeals concerned the 2012 tax year, while this appeal concerned the 2013 tax year.

In the present case, the Taxpayer initially appealed the Board’s 2013 property valuations to the Nebraska Tax Equalization and Review Commission (“TERC”). TERC upheld the Board’s 2013 valuations and the Taxpayer appealed to the Nebraska Supreme Court. On appeal, the Taxpayer primarily argued that the valuations the Nebraska Supreme Court attributed to the Taxpayer’s property for the 2012 tax year should have been used in determining the 2013 valuations. The Nebraska Supreme Court disagreed. Instead, in noting the Board’s arguments, the Nebraska Supreme Court followed the rule that a property’s valuation under a prior year’s assessment (i.e., 2012) is not admissible to prove its value under a subsequent year’s assessment (i.e., 2013). As a result, the Nebraska Supreme Court affirmed TERC’s decision to uphold the Board’s 2013 valuations of the Taxpayer’s property.

Read the full decision here. 


Nicholas F. Sullivan, Partner

David R. Mayer, Partner

Claire Monroe, Attorney