Opinion ID: 1718066
Heading Depth: 1
Heading Rank: 11

Heading: Whether TERC had Authority to Adopt Doctrine of Unique Circumstances

Text: TERC is an agency which has only the powers conferred upon it by the Legislature. TERC has been given the power to hear appeals from county boards of equalization in equity to determine the questions raised before the county board of equalization which relate to the liability of the property to assessment, or the amount thereof. Neb.Rev.Stat. § 77-1511 (Reissue 1996). This statute does not, however, grant TERC general equitable power to use in any situation. Its power of equity is confined to those questions which relate to the liability of the property to assessment, or to the amount thereof. See § 77-1511. In other words, TERC's equitable power is confined to its review of the specific actions of the county boards of equalization. See, Bartlett v. Dawes Cty. Bd. of Equal., 259 Neb. 954, 613 N.W.2d 810 (2000); Pittman v. Sarpy Cty. Bd. of Equal., 258 Neb. 390, 603 N.W.2d 447 (1999). Therefore, TERC does not have the power to apply equitable principles in jurisdictional matters, much less borrow equitable doctrines from other states in order to expand its own jurisdiction. TERC erred in adopting and applying the doctrine of unique circumstances, as the Legislature has not given TERC the power to use equitable powers in jurisdictional matters. Parties cannot confer subject matter jurisdiction upon a judicial tribunal by either acquiescence or consent, nor may subject matter jurisdiction be created by waiver, estoppel, consent, or conduct of the parties. Hagelstein v. Swift-Eckrich, 257 Neb. 312, 597 N.W.2d 394 (1999). When an administrative agency lacks subject matter jurisdiction over a claim, the courts also lack subject matter jurisdiction on appeal. R-D Investment Co. v. Board of Equal. of Sarpy Cty., 247 Neb. 162, 525 N.W.2d 221 (1995). Because TERC did not have subject matter jurisdiction to hear St. Joseph's appeal, we also lack subject matter jurisdiction to consider St. Joseph's appeal.