Lancaster Cnty. Bd. of Equalization v. Moser, 312 Neb. 757 (2022). The Nebraska Constitution requires property-tax rates and valuations to be “uniform[]” and “proportionate[].” Neb. Const. art. VIII, § 1. What this means in practice is that a landowner can reduce his or her tax burden, but only to the […]
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Nebraska Supreme Court: Litigating May Cause Waiver of Right to Arbitrate Even Absent Prejudice
Kingery Constr. Co. v. 6135 O St. Car Wash, LLC, 312 Neb. 502 (2022). Construction contracts routinely contain arbitration provisions. Under the Federal Arbitration Act (the “Act”), those provisions can displace the parties’ rights to sue. 9 U.S.C. § 2. Section 3 of the Act requires courts to stay any […]
Nebraska Supreme Court: Board of Equalization Does Not Have Authority to Waive a Statutory Filing Deadline
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 […]
Congress Approves $369 Billion in Climate Spending, Commits to Expedite Environmental Permitting
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
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 […]