TERC appeal argued in Nebraska Supreme Court

Perkins County Deputy Attorney Gary Burke of Ogallala argued before the Nebraska Supreme Court Oct. 30 on behalf of the county. 

The case comes as a result of the county’s 2017 valuation of the ethanol plant  in Madrid. 

In 2017, the county assessed the plant at a valuation of $16,364,768.  In June 2017, Wheatland Industries LLC/Mid America Agriproducts contested the valuation at the county level. With no change, the ethanol entities appealed to the Tax Equalization and Review Commission in June 2017. 

TERC heard the appeal in June 2018. On Feb. 27, 2019, TERC ruled in favor of the ethanol entities, dropping the valuation to $7,336,042.

Perkins County then filed an appeal with the Nebraska Court of Appeals, saying TERC errored in the ruling.

Instead, the state Supreme Court took up the case directly. No timeline is set for the Supreme Court ruling. 

With this case pending, TERC has not taken up appeals of the 2018 and 2019 valuations of the plant.


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