Dirt Alert

Randy and Helen Strode purchased several tracts of land in Ashland, Nebraska. Between November 2002 and June 2003, the City of Ashland (the “City”) repeatedly notified Randy his use of the property to store salvage violated zoning regulations. On June 10, 2003, the City mailed him a notice of intent […]

On October 14, 2016, the Nebraska Supreme Court held a taxpayer was eligible for the special capital gains exclusion based on a plain reading of Nebraska Revised Statutes section 77-2715.09, and the economic substance and sham transaction doctrines did not disallow the Nebraska special capital gains exclusion. The special capital […]

The Nebraska Department of Revenue (the “Department”) recently issued additional guidance on the nameplate capacity tax. The nameplate capacity tax is imposed on a facility that generates electricity using wind, solar, biomass, and landfill gas as a fuel source. The tax is $3,518 per megawatt of nameplate capacity. Tangible personal […]

The Nebraska Legislature’s “LR 455 Committee” recently held two interim hearings on the development of solar energy in Nebraska and a newly created program to help businesses and homeowners finance improvements in energy efficiency without any upfront costs. The LR 455 Committee, co-chaired by Senator Tyson Larson of O’Neill and […]

Brush Creek Ranch, LLC v. Neb. Pub. Power Dist., Case No. CI16-2 (Dist. Ct. Thomas County 2016). Brush Creek Ranch, LLC (the “Ranch”) owned property in Thomas County along the 225-mile route for the Nebraska Public Power District’s (“NPPD”) R-Project, a 345,000 volt transmission line connecting the Gerald Gentleman Station […]