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eBook details

• Title: Earl Milde v. Ralph E. Leigh
• Author : Supreme Court of North Dakota
• Release Date : January 22, 1947
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 62 KB

Description

1. Taxation: Judgments: Appeal and Error. Appellate review of a final decision of the Nebraska Tax Equalization and Review Commission shall be conducted for errors on the record of the commission. When reviewing an order for errors appearing on the record, an appellate court;s inquiry is whether the decision conforms to the law, is supported by competent evidence, and is neither arbitrary, capricious, nor unreasonable. 2. Appeal and Error. The Supreme Court will not consider errors which are not properly assigned in a petition for further review and discussed in the supporting memorandum brief, unless plain error exists. In this context, plain error exists where there is an error in an opinion of the Court of Appeals concerning which no complaint is made in a petition for further review, but which is encompassed within the errors raised before the Court of Appeals and which, if uncorrected, would result in an erroneous direction for retrial of a cause. 3. Taxation: Valuation: Appeal and Error. The Tax Equalization and Review Com-mission shall affirm the action taken by a county board of equalization unless evidence is adduced establishing that the action taken by the board was unreasonable or arbitrary or unless evidence is adduced establishing that the property of the appellant is assessed too low. 4. Taxation: Valuation: Presumptions: Evidence: Proof: Appeal and Error. There is a presumption that a county board of equalization has faithfully performed its official duties in making an assessment and has acted upon sufficient competent evidence to justify its action. That presumption remains until there is competent evidence to the contrary presented, and the presumption disappears when there is competent evidence adduced on appeal to the contrary. From that point forward, the reasonableness of the valuation fixed by the board of equalization becomes one of fact based upon all the evidence presented. The burden of showing such valuation to be unreasonable rests upon the taxpayer on appeal from the action of the board. 5. Taxation: Valuation: Proof: Appeal and Error. In an appeal from a county board of equalization, the burden of persuasion imposed on the complaining taxpayer is not met by showing a mere difference of opinion unless it is established by clear and convincing evidence that the valuation placed upon his property when compared with valuations placed on other similar property is grossly excessive and is the result of a systematic exercise of intentional will or failure of plain duty, and not mere errors of judgment. 6. Property: Valuation: Witnesses. An owner who is familiar with his property and knows its worth is permitted to testify as to its value. 7. Taxation: Valuation. In tax valuation cases, actual value is largely a matter of opinion and without a precise yardstick for determination with complete accuracy. 8. ____: ____. The purchase price of a property, standing alone, is not conclusive of the actual value of property for assessment purposes; it is only one factor to be considered in determining actual value. 9. ____: ____. Pursuant to Neb. Rev. Stat. § 77-112 (Reissue 1996), the statutory measure of actual value is not what an individual buyer may be willing to pay for property, but, rather, its market value in the ordinary course of trade.

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