Opinion ID: 1652750
Heading Depth: 1
Heading Rank: 13

Heading: tax exemption for 1985 to 1987

Text: Although Neb.Rev.Stat. § 77-202.03 (Cum.Supp.1984) does provide a 4-year period of exemption from property taxation, [s]ection 77-202.03 ... in substance [provides] that, if property is exempted from taxation in any given year, such exemption may continue for each of the 3 successive years after grant of such exemption if the property owner annually and timely files the specified affidavit. Indian Hills Comm. Ch. v. County Bd. of Equal., 226 Neb. 510, 517-18, 412 N.W.2d 459, 464 (1987). Since the Law Center is not exempt from property taxation for the year 1984, we do not reach the question whether the center is tax-exempt for the years 1985 to 1987, inclusive.