Opinion ID: 2794543
Heading Depth: 3
Heading Rank: 2

Heading: 2010 P ersonal P roperty

Text: Tax R eturn Cargill Meat Solutions Corporation (Cargill) timely filed a personal property tax return for the 2010 tax year. As part of that return, Cargill submitted personal property schedules to the Colfax County assessor’s office identifying numerous items 1 See Neb. Rev. Stat. § 77-1507(1) (Cum. Supp. 2014). 2 Neb. Rev. Stat. § 77-1201 (Reissue 2009). 3 Neb. Rev. Stat. § 77-1229(1) (Reissue 2009); Kaapa Ethanol v. Board of Supervisors, 285 Neb. 112, 825 N.W.2d 761 (2013). 4 See § 77-1229(2) and Neb. Rev. Stat. § 77-4105(2) (Reissue 2009). 5 See Neb. Rev. Stat. § 77-1233.04(1) (Cum. Supp. 2014). 6 Id. Nebraska Advance Sheets CARGILL MEAT SOLUTIONS v. COLFAX CTY. BD. OF EQUAL. 729 Cite as 290 Neb. 726 of personal property. One of the schedules showed the assessed value of the property to be $18,382,151. The assessor accepted the return. However, the personal property was not placed on the tax rolls in 2010, and no tax was assessed or paid. Because of an evidentiary ruling by TERC excluding an exhibit, the record sheds little light on the procedures followed or overlooked in 2010.