The 2016 Legislature adopted LR 455, which created a special committee to begin to formulate a plan to address climate change on Nebraska. The committee issued its final report on December 28, 2016. The committee’s recommendations include: • authorizing a planning committee to create a data-driven climate action plan; • […]
Dirt Alert
Landowners Have the Right to Appeal an Approved Jurisdictional Determination Under the Clean Water Act
on Thursday, 19 January 2017 in
Dirt Alert: David C. Levy, Editor
U.S. Army Corps of Engineers v. Hawkes Co., 136 S. Ct. 1807 (2016). The U.S. Supreme Court held an “Approved Jurisdictional Determination” (“AJD”) is a “final agency action” because it is a definitive statement by the U.S. Army Corps of Engineers (“Corps”) as to its jurisdiction over a property, and […]
2017 Capitalization Rate for Valuing Low-Income Housing Tax Credit Properties
on Monday, 19 December 2016 in
Dirt Alert: David C. Levy, Editor
The Rent-Restricted Housing Projects Valuation Committee sets the capitalization rate that county assessors use to value low income housing tax credit (“LIHTC”) projects for property tax purposes. On November 29, 2016, the Committee set the 2017 capitalization rate at 6.5 percent. The 2017 rate is the same as the 2016 […]
The Limitations Period for Inverse Condemnation Claims Starts When a Claimant Can Maintain a Lawsuit
on Monday, 19 December 2016 in
Dirt Alert: David C. Levy, Editor
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 […]
Special Capital Gains Exclusion
on Thursday, 3 November 2016 in
Dirt Alert: David C. Levy, Editor
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 […]
