Opinion ID: 2093795
Heading Depth: 1
Heading Rank: 10

Heading: Unreasonable and Arbitrary Finding

Text: Finally, Mercy claims TERC erred in finding that the county board's decision was unreasonable and arbitrary. A decision is arbitrary when it is made in disregard of the facts or circumstances and without some basis which would lead a reasonable person to the same conclusion. Central Platte NRD v. City of Fremont, 250 Neb. 252, 255, 549 N.W.2d 112, 115 (1996). The term `unreasonable' can be applied to an administrative decision only if the evidence presented leaves no room for differences of opinion among reasonable minds. Id. at 256, 549 N.W.2d at 115. The county board's decision granting Mercy's property tax exemption was unreasonable and arbitrary. The evidence clearly established that the predominant use of the property is to provide low income housing, which is not an exempt use. The county board disregarded this fact when granting the property tax exemption. Based on the evidence presented, there is no room for a difference of opinion among reasonable minds on this issue. Mercy's mission may have charitable and educational aspects, but it is clear that the predominant use of the property is to provide low-income housing. Thus, TERC did not err in determining that the county board's decision was arbitrary and unreasonable.