Justia Government & Administrative Law Opinion Summaries

The Supreme Court affirmed the district court's judgment affirming the Nebraska Department of Revenue's denial of Gelco Fleet Trust's claim for a refund on sales tax it allegedly overpaid on the purchase price of a new vehicle, holding that there were no errors on the record.Gelco submitted a claim for refund of sales tax, which the Department denied. On appeal, the district court affirmed the Department's decision, determining that the Department properly included the disputed amount in the sales price and calculation of sales tax. The Supreme Court affirmed holding that the district court's determination conformed to the law, was supported by competent evidence, and was neither arbitrary capricious, nor unreasonable. View "Gelco Fleet Trust v. Neb. Dep't of Revenue" on Justia Law

The Supreme Court affirmed the order of the Public Service Commission (PSC), which approved the application of Black Hills Nebraska Gas, LLC seeking an enlargement or extension of its natural gas mains in Sarpy County, holding that there was no error.On appeal, the Metropolitan Utilities District (MUD) contended that Black Hills' application was contrary to a 2010 order that MUD argued conclusively established that it was in the public interest for MUD to provide natural gas service to the area at issue in the application. The Supreme Court disagreed and affirmed, holding that the PSC had authority to determine the public interest with respect to the current application. View "In re Application No. P-12.32 of Black Hills Nebraska Gas, LLC" on Justia Law

Z.H. completed law school in 2000. In 2019 and 2020, Z.H. took the Nebraska bar examination but did not pass. Because of rheumatoid arthritis that limits her mobility, Z.H. received accommodations, but not all of the accommodations she requested. In 2021 she was required to appear in person while other applicants took the exam remotely. Z.H. averred that during the 2021 examination, which she ultimately passed, she experienced extreme mental stress, anxiety, and physical pain as well as additional scrutiny.She requested specific accommodations should she have to retake the exam and damages. Her affidavit set forth expenses to include $5,906.25 in attorney fees and mailing costs and $450,000 in damages for violations of the Americans with Disabilities Act, 42 U.S.C. 12101, the Rehabilitation Act, 29 U.S.C. 701, and the Due Process and Equal Protection Clauses. Z.H. sought reimbursement for hotel costs and other expenses and punitive damages. The Nebraska Supreme Court dismissed for lack of jurisdiction, finding that the action was not authorized by rule or statute. View "In re Appeal of Z.H." on Justia Law

The Supreme Court reversed the judgment of the district court affirming the determination of the Nebraska Department of Labor that Appellant was disqualified from receiving unemployment benefits for fourteen weeks after his employment at JBS Swift Beef ended because he was discharged for misconduct, holding that remand was required.In his appeal to the district court, Appellant argued that the appeal tribunal erred in finding that he was disqualified from receiving unemployment benefits because he was discharged for misconduct and in thus imposing a fourteen-week benefit disqualification upon him. The district court affirmed. The Supreme Court reversed, holding that there was no competent evidence to support the district court's finding that JBS met its burden to prove Appellant was discharged for misconduct. View "Badawi v. Albin" on Justia Law

The Supreme Court reversed the judgment of the compensation court denying James Spratt's request seeking to modify his workers' compensation award, holding that the compensation court erred in holding that it lacked the statutory to do so and, alternatively, that the principal of finality precluded relief.Spratt injured his back while working for Crete Carrier Corporation and received a workers' compensation award granting medical rehabilitation services for his lumbar back. Spratt subsequently requested that the compensation court modify the original award so that he may receive thoracic back treatment. The compensation court denied Spratt's request for modification. The Supreme Court reversed, holding (1) the compensation court erred in concluding that it lacked the power to modify the original award to treat Spratt's thoracic back; and (2) modification was not precluded by the law-of-the-case doctrine. View "Spratt v. Crete Carrier Corp." on Justia Law

The Supreme Court affirmed the order of the Department of Motor Vehicles revoking Appellant's operator's license, holding that there was no error.Following a second hearing, the hearing officer recommended an order revoking Appellant's operator's license. The district court affirmed. On appeal, Appellant argued, among other things, that the district court erred in finding that the Department had jurisdiction to revoke Appellant's operator's license because the submitted report was not properly sworn to by the arresting officer. The Supreme Court affirmed, holding that the district court did not err in affirming the Department's revocation of Appellant's operator's license. View "Pope v. Department of Motor Vehicles" on Justia Law

The Supreme Court dismissed this appeal from the judgment of the district court dismissing Appellants' appeal from a decision of the Madison County Board of Commissioners for lack of appellate jurisdiction, holding that this Court lacked jurisdiction.At issue in this appeal was the Madison County Board of Commissioners' approval of the Elkhorn Valley Sportsman Club's application for a conditional use permit. Appellants appealed the Board's decision to the district court, which dismissed the appeal for failure to pay the docket fee. The Supreme Court dismissed Appellants' subsequent appeal, holding that the district court did not err in dismissing this appeal from the Board's determination for lack of appellate jurisdiction. View "Kowalewski v. Madison County Board of Commissioners" on Justia Law

The Supreme Court reversed the decision of the district court dismissing for lack of subject matter jurisdiction Main St Properties LLC's (MSP) complaint seeking to enjoin a zoning ordinance adopted by the city council for the City of Bellevue, holding that the court erred in dismissing MSP's complaint.After MSP received a notice of zoning violation MSP appealed to the board of adjustment, which upheld the zoning violation. While MSP's appeal was pending, the city council approved an ordinance to rezone MSP's property. MSP then filed a complaint for declaratory and injunctive relief against the City. The district court granted the City's motion to dismiss, concluding that the court lacked subject matter jurisdiction because MSP failed to file a petition in error. The Supreme Court reversed and remanded the cause for further proceedings, holding that the complaint was sufficient to survive a motion to dismiss. View "Main St Properties LLC v. City of Bellevue" on Justia Law

The Supreme Court affirmed the judgment of the district court affirming the determination of the Nebraska Accountability and Disclosure Commission (NADC) that Timothy Moore, while serving as the chair of the board of trustees for the village of Madrid, Nebraska, violated the Nebraska Political Accountability and Disclosure Act (NPADA), Neb. Rev. Stat. 49-1401 to 49-14,142, holding that there was no error.The NADC found that Moore violated the NPADA by having an interest in a contract with the Village Board by having an interest in a contract with the Village Board and failing to comply with the disclosure and abstention requirements of Neb. Rev. Stat. 49-14,103.01(5). The district court affirmed. On appeal, Moore argued that the district court erred in finding that he had a sufficient interest in the contract with the Village Board to trigger the disclosure and abstention provisions of section 49-14.103.01(5). The Supreme Court affirmed, holding (1) Moore was not exempted from the disclosure and abstention requirements of section 49-14.013.01(5); and (2) the district court's judgment conformed to the law, was supported by competent evidence, and was neither arbitrary, capricious, nor unreasonable. View "Moore v. Nebraska Accountability & Disclosure Commission" on Justia Law

The Supreme Court affirmed the decision of the Tax Commission affirming the deficiency assessment imposed by the Nebraska Department of Revenue upon a Nebraska corporation, which purchased an interest in an airplane from a Kansas seller without paying Nebraska sales or use taxes, holding that there was no error.The Department issued a notice of deficiency determination to the corporation in the total amount of $161,373. The corporation appealed, claiming that no taxes were owed because the airplane purchase was a "sale for resale." The Tax Commission found that the purchase was not a sale for resale and affirmed the Department's deficiency assessment. The district court affirmed. The Supreme Court affirmed, holding that the district court's finding that the corporation's airplane purchase did not qualify as a nontaxable sale for resale was supported by sufficient competent evidence and was not contrary to law. View "Big Blue Express v. Nebraska Department of Revenue" on Justia Law