departure requirement (Nebraska) · Go Syfert
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departure requirement in Nebraska

17 Nebraska opinions name it 2 courts 1902–2022 2 in the last five years

The cases below were cited by Nebraska courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (1)

CaseFollowedCited
Sioux City Bridge Co. v. Dakota Countygreen
scotus · 1923 · cited in 6 Nebraska opinions naming this issue, 1957–1997
2 sentences

1982The principle involved was stated in Sioux City Bridge v. Dakota County, 260 U.S. 441, 446 , 43 S.Ct. 190 , 67 L.Ed. 340 (1923), as follows: "This Court holds that the right of the taxpayer whose property alone is taxed at 100 per cent. of its true value is to have his assessment reduced to the percentage of that value at which others are taxed even though this is a departure from the requirement of statute.

1982The principle involved was stated in Sioux City Bridge v. Dakota County, 260 U.S. 441, 446 , 43 S.Ct. 190 , 67 L.Ed. 340 (1923), as follows: "This Court holds that the right of the taxpayer whose property alone is taxed at 100 per cent. of its true value is to have his assessment reduced to the percentage of that value at which others are taxed even though this is a departure from the requirement of statute.

16

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Nebraska. Read the followed side critically anyway.

Also cited on this issue (13)

CaseCitedYears
Lancaster Cty. Bd. of Equal. v. Moser neutral
neb · 2022
2 sentences

2022MOSER Cite as 312 Neb. 757 taxed at 100 [percent] of its true value is to have [the] assess- ment reduced to the percentage of that value at which others are taxed even though this is a departure from the requirement of the statute.” 44 Sioux City Bridge is readily distinguishable from this case.

2022MOSER Cite as 312 Neb. 757 taxed at 100 [percent] of its true value is to have [the] assess- ment reduced to the percentage of that value at which others are taxed even though this is a departure from the requirement of the statute.” 44 Sioux City Bridge is readily distinguishable from this case.

22022–2022
Konicek v. BOARD OF EQUALIZATION OF COLFAX green
neb · 1982
2 sentences

1984Ed. 340 (1923), and quoted with approval in Konicek v. Board of Equalization, 212 Neb. 648 , 324 N.W.2d 815 (1982), “This Court holds that the right of the taxpayer whose property alone is taxed at 100 per cent, of its true value is to have his assessment reduced to the percentage of that value at which others are taxed even though this is a departure from the requirement of statute.

1984Ed. 340 (1923), and quoted with approval in Konicek v. Board of Equalization, 212 Neb. 648 , 324 N.W.2d 815 (1982), “This Court holds that the right of the taxpayer whose property alone is taxed at 100 per cent, of its true value is to have his assessment reduced to the percentage of that value at which others are taxed even though this is a departure from the requirement of statute.

21984–1987
Paulsen v. Paulsen neutral
nebctapp · 2002
1 sentence

2017The Liming court noted that while it had not previously revisited the holding in Giese (and Shiers), this court, in Paulsen v. Paulsen, 11 Neb.

12017–2017
Kassebaum v. Kassebaum green
neb · 1965
2 sentences

2017The Nebraska Supreme Court in Liming v. Liming, 272 Neb. 534 , 723 N.W.2d 89 (2006), characterized the holding in Giese as a departure from the exception to the acceptance of benefits rule set forth in Kassebaum v. Kassebaum, 178 Neb. 812 , 135 N.W.2d 704 (1965).

2017The Nebraska Supreme Court in Liming v. Liming, 272 Neb. 534 , 723 N.W.2d 89 (2006), characterized the holding in Giese as a departure from the exception to the acceptance of benefits rule set forth in Kassebaum v. Kassebaum, 178 Neb. 812 , 135 N.W.2d 704 (1965).

12017–2017
Liming v. Liming green
neb · 2006
2 sentences

2017The Nebraska Supreme Court in Liming v. Liming, 272 Neb. 534 , 723 N.W.2d 89 (2006), characterized the holding in Giese as a departure from the exception to the acceptance of benefits rule set forth in Kassebaum v. Kassebaum, 178 Neb. 812 , 135 N.W.2d 704 (1965).

2017The Nebraska Supreme Court in Liming v. Liming, 272 Neb. 534 , 723 N.W.2d 89 (2006), characterized the holding in Giese as a departure from the exception to the acceptance of benefits rule set forth in Kassebaum v. Kassebaum, 178 Neb. 812 , 135 N.W.2d 704 (1965).

12017–2017
Kearney Convention Center, Inc. v. Buffalo County Board of Equalization green
neb · 1984
1 sentence

1987The conclusion is based on the principle that where it is impossible to secure both the standards of the true value, and the uniformity and equality required by law, the latter requirement is to be preferred as the just and ultimate purpose of the law.” Id. at 304 , 344 N.W.2d at 626 , quoting Konicek v. Board of Equalization, 212 Neb. 648, 324 N.W.2d 815 (1982).

11987–1987
Hastings Building Co. v. BOARD OF EQUAL. OF ADAMS CTY. green
neb · 1973
1 sentence

1987The conclusion is based on the principle that where it is impossible to secure both the standards of the true value, and the uniformity and equality required by law, the latter requirement is to be preferred as the just and ultimate purpose of the law.” Id. at 304 , 344 N.W.2d at 626 , quoting Konicek v. Board of Equalization, 212 Neb. 648, 324 N.W.2d 815 (1982).

11987–1987
Township of Hillsborough v. Cromwell green
scotus · 1946
2 sentences

1976In Township of Hillsborough v. Cromwell, 326 U. S. 620 , 66 S. Ct. 445 , 90 L.

1976In Township of Hillsborough v. Cromwell, 326 U. S. 620 , 66 S. Ct. 445 , 90 L.

11976–1976
Elliott v. City of Auburn green
neb · 1961
2 sentences

1967The departure from principle appears most noticeable in Elliott v. City of Auburn, 172 Neb. 1 , 108 N. W. 2d 328 .

1967The departure from principle appears most noticeable in Elliott v. City of Auburn, 172 Neb. 1 , 108 N. W. 2d 328 .

11967–1967
Crooker v. California red
scotus · 1958
2 sentences

1963On the contrary, in Crooker v. California, 357 U. S. 433 , 78 S. Ct. 1287 , 2 L.

1963On the contrary, in Crooker v. California, 357 U. S. 433 , 78 S. Ct. 1287 , 2 L.

11963–1963
Snyder v. Platte Valley Public Power & Irrigation District green
neb · 1944
1 sentence

1955Dist., 144 Neb. 308 , 13 N. W. *629 2d 160, 160 A. L.

11955–1955
Smith v. State green
neb · 1876
1 sentence

1909The holding that the district court jjlid not err in permitting the witnesses to testify in rebuttal on the part of the state, that Mackay did not tell them about Jarmer’s request for “knock-out drops,” is in no sense a departure from the rule, nor a violation of any of the reasons for its adoption. 1 Wharton, Law of Evidence (3d. ed.), sec. 561: “It has been held that a witness may be asked whether he has not a strong bias or interest in the case, and, if he denies such interest or bias, that he may be contradicted by evidence of his own statements, or of other implicatory acts. * * * It is t

11909–1909
Grube v. Wells green
iowa · 1871
1 sentence

1902In the first of these cases, Grube v. Wells, 34 Ia., 148 , was before this court, being cited by the unsuccessful party; and the departure from its doctrine may, therefore, be considered as an express disapproval of it.

11902–1902

Statutes the citing opinions construe

NE § Neb. Rev. Stat. § 77-201 (7) NE § Neb. Rev. Stat. § 77-112 (4) NE § Neb. Rev. Stat. § 77-1301 (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

NY 129 (1848–2026) WA 99 (1896–2026) OR 53 (1887–2022) TX 52 (1856–2024) CA 47 (1910–2025) PA 45 (1895–2026) MN 40 (1888–2026) OH 35 (1924–2026) IL 32 (1899–2024) FL 31 (1929–2025) MI 25 (1894–2022) NJ 22 (1891–2026) MD 22 (1930–2025) TN 21 (1882–2012) AL 20 (1879–2000) KS 19 (1900–2022) VA 18 (1842–2013) NE 17 (1902–2022) MA 16 (1862–2012) MO 16 (1878–2018) MS 16 (1962–2008) CO 14 (1899–2013) IN 14 (1891–2024) SD 14 (1966–2024) WI 13 (1880–2006) LA 13 (1848–1991) DC 13 (1975–2021) ND 13 (1905–2022) MT 12 (1887–2024) AZ 12 (1938–2024) WV 11 (1907–2024) RI 11 (1966–2020) IA 10 (1895–2016) NC 8 (1898–2026) NM 8 (1914–2022) AR 6 (1898–2004) GA 6 (1859–2022) NV 6 (1926–2018) UT 6 (1891–2007) HI 6 (1978–2018) SC 5 (1932–2010) KY 5 (1913–1998) CT 5 (1974–2019) OK 4 (1927–2018) ME 4 (1854–2009) NH 4 (1840–2014) ID 4 (1928–2005) WY 4 (1963–2004) VT 4 (1926–2015) DE 3 (1961–1991) AK 3 (1886–2013)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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