Mid America Agricultural Products v. Perkins County Board Of Equalization, 312 Neb. 341 (2022). Nebraska law requires any person challenging a property’s assessment to file a protest with the county Board of Equalization on or before June 30. Neb. Rev. Stats. § 77-1502(1).[1] The Nebraska Administrative Code provides that if the […]
Dirt Alert
Congress Approves $369 Billion in Climate Spending, Commits to Expedite Environmental Permitting
on Tuesday, 16 August 2022 in
Dirt Alert: David C. Levy, Editor
On August 16, 2022, President Joe Biden signed the Inflation Reduction Act of 2022 (“Act”) into law. The Act makes major changes to prescription-drug pricing, corporate taxes and climate change. (For the Act’s implications to corporate tax, see our Inflation Reduction Act – Key Tax Provisions article.) Most new spending […]
Nebraska Supreme Court: Extension of Natural-Gas Main is in “Public Interest” Despite Prior Agreement
on Tuesday, 28 June 2022 in
Dirt Alert: David C. Levy, Editor
In re App. No. P-12.32 of Black Hills Neb. Gas, 311 Neb. 813 (2022). The Nebraska Public Service Commission (“PSC”) has broad authority to regulate natural-gas providers in Nebraska. Under Nebraska Revised Statutes section 66‑1863, a provider must obtain PSC approval before expanding or enlarging its service area.[1] The standard […]
Nebraska Supreme Court: Possible Loan Release Makes Summary Judgment Premature for Partition Action
on Tuesday, 7 June 2022 in
Dirt Alert: David C. Levy, Editor
Humphrey v. Smith, 311 Neb. 632 (2022). A partition action asks a court to split a property between multiple owners. Here, two people bought a house together. One loaned the other $25,000 of the $35,000 purchase price. The lender, in turn, promised to release his name from the deed once […]
Nebraska Supreme Court: Lack of “Mental Disorder” Stymies Delinquent Taxpayer’s Extended Redemption Claim
on Friday, 20 May 2022 in
Dirt Alert: David C. Levy, Editor
Nieveen v. TAX 106, 311 Neb. 574 (2022). Tax sales are a common method for counties to recoup unpaid property taxes in Nebraska. Each county places an automatic lien on property within its boundaries for any unpaid property taxes. Neb. Rev. Stat. § 77-1901. The county can then sell its […]
