Opinion ID: 1729587
Heading Depth: 1
Heading Rank: 12

Heading: consideration of all issues

Text: The Brenners argue that TERC erred in failing to make specific findings on each of their arguments. They contend that such findings are required by § 77-5016(7) as amended and effective on February 10, 2007, which provides that TERC may determine any question raised in the proceeding upon which an order, decision, determination, or action appealed from is based and may consider all questions necessary to determine taxable value of property as it hears an appeal or cross appeal. The statute enables TERC to address all issues it considers pertinent in a valuation appeal, but it does not require TERC to make specific findings with respect to arguments or issues which it does not deem significant or necessary to its determination. In their notice of appeal, the Brenners listed eight specific reasons for appealing the determination of the Board. In its decision and order, TERC summarized these reasons as pertaining to valuation and equalization, and addressed those issues. We conclude that TERC addressed and decided all issues which were properly before it.