Justia Government & Administrative Law Opinion Summaries

Appellant David Pittman brought a negligence action against Western Engineering Company and Evert Falkena (collectively, Appellees) after David's wife, Robin Pittman, died in a work-related accident while working for Western on a road construction crew. David's sole theory of liability was bystander negligent infliction of emotional distress. The district court granted summary judgment in favor of Appellees and dismissed David's claim with prejudice, determining that the action was barred by the exclusivity provisions of the Nebraska Workers' Compensation Act. The Supreme Court affirmed, holding (1) David's negligence action was barred by the exclusivity provisions of the Act because David accepted payment releasing Western, thus barring his action against Western by operation of Neb. Rev. Stat. 48-148; and (2) this employer immunity extends to Falkena, a fellow employee of Robin, under Neb. Rev. Stat. 48-111.

The East Butler and Prague public school districts filed a petition for dissolution and merger with the Committee for the Reorganization of School Districts. Afterwards, Appellees, property owners, filed freeholder petitions with the Saunders County Freeholder Board to remove property owned by them from the Prague District into the Wahoo District. The Committee then approved the dissolution of merger. Before it became effective, the Board granted Appellees' petitions to move their property. East Butler subsequently appealed, alleging that the Board lacked jurisdiction because the Committee had exclusive jurisdiction over the matter or that the Committee had prior jurisdiction to act. The district court dismissed the appeal, concluding that under Neb. Rev. Stat. 79-458(5) the appeal was untimely and that East Butler lacked standing to challenge the Board's order. The Supreme Court reversed, holding (1) because East Butler had a valid merger petition that involved the same property pending at the time of Appellees' freeholder petitions, it had sufficient interest in the matter to invoke the court's jurisdiction; and (2) the appeal was timely. Remanded.

Volunteers of America, Dakotas (VOA) proposed to build an apartment-style building for veterans in Omaha. To construct the building as planned, VOA applied for variances from area and use restrictions under the Omaha Municipal Code (Code). VOA applied to the zoning board of appeals of Omaha (Board) for the variances. Appellants, Field Club Home Owners League and Thornburg Place Neighborhood Association, opposed the application. The Board granted the variances, concluding that the Code created an unnecessary hardship because it did not contemplate a project like VOA's. The district court affirmed. The Supreme Court reversed and vacated the district court's judgment, holding (1) the record failed to show that VOA had standing to seek the variances; but (2) because Appellants raised standing for the first time on appeal to the Court, the district court must conduct an evidentiary hearing on the issue. Remanded.

The underlying cases here involved Randy and Helen Strodes' unsuccessful challenge to the valuation of certain property located in Saunders County. The court of appeals concluded that the Strodes' appeals were not timely filed and dismissed their appeals for lack of jurisdiction. The jurisdictional issued hinged on whether the Strodes' motions for rehearing filed before the Tax Equalization and Review Commission (TERC) were timely filed and therefore tolled the time during which the Strodes could thereafter petition the court of appeals to judicially review the TERC's actions. The Supreme Court reversed, holding that the motions were timely filed before the TERC, and therefore, the time to petition to the court of appeals was tolled, and the court had jurisdiction over the appeals. Remanded to the TERC with directions to consider the merits of the Strodes' motions for rehearing.

Appellant William Sellers injured his left knee in the course of his employment with Reefer Systems and sought workers' compensation benefits. The Nebraska workers' compensation court determined that Sellers was entitled to future medical care for the knee injury. A review panel of that court affirmed the award but modified it to exclude knee replacement surgery at present, as the evidence as of the date of trial did not support such a finding. The Supreme Court affirmed, holding that the modification did not limit Sellers' ability to claim workers' compensation benefits relating to any future knee replacement surgery, and thus, the compensation court review panel did not err in affirming the award as modified.

On April 30, 2010, Midwest Renewable Energy and Marquette Equipment Finance (Marquette) filed a Nebraska personal property return that reported a value of zero dollars for three items involving ethanol manufacturing equipment. The tax assessor determined that the taxable value of the property should have been $4,170,149 and changed the value on the return. Marquette appealed the action of the assessor. On July 19, 2010, the county board of equalization upheld the assessor's action. Republic Bank, which had rights in the property, did not receive a copy of the Board's decision from Marquette until August 20, 2010. Republic subsequently appealed. The Nebraska Tax Equalization and Review Commission (TERC) received the appeal on August 23, 2010. TERC dismissed the appeal as untimely under Neb. Rev. Stat. 77-12.33.06(4) because it was filed more than thirty days after the decision of the county board of equalization. The Supreme Court affirmed, holding that TERC correctly concluded that it lacked subject matter jurisdiction to consider the appeal, as it was not timely filed under section 77-1233.06(4).

Midwest Renewable Energy and Marquette Equipment Finance (Marquette) executed a master lease agreement for certain manufacturing equipment, including two distillation columns. Later, Marquette assigned its interest in the lease to Prime Alliance Bank and agreed to file personal property tax returns on the equipment as an agent for Prime Alliance. On April 30, 2010, Marquette filed a personal property return with the county assessor that showed the taxable value of the two distillation columns as $0. The assessor changed the value of the columns to $776,832. Prime Alliance challenged the assessor's change, and, on July 19, 2010, the county Board of Equalization upheld the change. On August 23, 2010, Prime Alliance filed an appeal from the order to the Nebraska Tax Equalization and Review Commission (TERC). TERC dismissed the appeal as untimely. The Supreme Court affirmed, holding that TERC did not err in dismissing the appeal for lack of subject matter jurisdiction, as the appeal was not timely filed under Neb. Rev. Stat. 77-1233.06(4).

Junior river water appropriators Jack Bond and Joe McClaren Ranch filed a request for a hearing before the Nebraska Department of Natural Resources (Department), challenging the validity of the Department's administration of water in response to a call for administration placed by the Nebraska Public Power District (NPPD). The Department joined the matter as a party litigant against the junior appropriators. Following a hearing, the director of the Department determined that the water administration was proper and denied the junior appropriators' challenge to the sufficiency of the closing notices issued to upstream junior appropriators. The junior appropriators appealed. At issue on appeal was whether the issues of nonuse and abandonment alleged by the junior appropriators were properly before the Department. The Supreme Court reversed the order, holding that the Department erred in refusing to determine the junior appropriators' challenge to the validity of NPPD's appropriations. Remanded with directions to determine whether NPPD's appropriations had been abandoned or statutorily forfeited in whole or in part.

Appellees, three Nebraska non-profit organizations and a resident taxpayer, brought an action against the Nebraska Liquor Control Commission and its director, seeking a declaration that the Commissioner's regulations were illegal and void because the Commission had exceeded its authority under the Nebraska Liquor Control Act by classifying flavored malt beverages as beer rather than spirits, which were taxed at a much higher rate under the Act. The district court concluded (1) Appellees had standing to challenge the Commission's regulation, and (2) the flavored malt beverages were spirits under the Act. The Supreme Court affirmed, holding (1) the court correctly concluded that the taxpayer had taxpayer standing to assert this claim, and therefore, it was unnecessary for the Court to consider whether the nonprofits also had standing; and (2) the Commission exceeded its statutory authority by classifying and taxing flavored malt beverages as beer, as the Act unambiguously required flavored malt beverages to be classified as spirits.

This case involved a dispute between AT&T Communications and TCG Omaha (collectively AT&T) and the Nebraska Public Service Commission (PSC) regarding the correct interpretation of Neb. Rev. Stat. 86-140, which governs the regulation of access charges. In its order, the PSC determined that telecommunications companies like AT&T could seek the negotiation and review of access charges under section 86-140 only when a local exchange carrier had implemented new or revised access charges, and not "at will." The district court reversed in part and in part modified the decision of the PSC. The Supreme Court reversed the decision of the district court placing certain limitations on the section 86-140 negotiation and review process, holding that the plain language of the statute envisions both a negotiation and review process that are not limited by the statute. Remanded.