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state is relieved pro Canto from performing.
<br /> Page 454 6.Taxation: Words and Phrases. Exclusive use means the
<br /> primary or dominant use of property, as opposed to
<br /> 263 Neb.454(Neb.2002) incidental use.
<br /> 640 N.W.2d 398 - 7.Taxation:Property: Words and Phrases.The primary or
<br /> dominant use of a property is controlling in determining
<br /> BETHESDA FOUNDATION,Appellant, whether property is exempt from taxation.
<br /> v. 8.Administrative Law: Words and Phrases. A decision is
<br /> arbitrary when it is made in disregard of facts or
<br /> BUFFALO COUNTY BOARD OF EQUALIZATION, circumstances and without some basis which would lead a
<br /> Appellee• reasonable person to the same conclusion.
<br /> No.S-01-095. Robert L. Lepp, R. Thomas Workman, and Ronald R.
<br /> Supreme Court of Nebraska Volkmer, of McGill, Gotsdiner, Workman & Lepp,P.C.,
<br /> L.L.O.,Omaha,for appellant.
<br /> March 15,2002.
<br /> [263 Neb. 455] Andrew J.McMullen, Buffalo County
<br /> 1640 N.W.2d 3991 Attorney, and Andrew W. Hoffineister, Kearney, for
<br /> appellee.
<br /> Syllabus by the Court
<br /> Abbie J.Widger and Stefanie S.Flodman, of Johnson,
<br /> 1. Taxation: Appeal and Error.Appellate review of a Flodman, Guenzel & Widger, Lincoln, amici curiae for
<br /> decision by the Tax Equalization and Review Commission Nebraska Health Care Association and Nebraska
<br /> shall be conducted for error on the record of the Association of Hospitals and Health Systems.
<br /> commission.
<br /> Mark D.McGuire,of McGuire and Norby,Lincoln,amicus
<br /> 2. Judgments: Appeal and Error. When reviewing a curiae for Nebraska Association of Homes and Services for
<br /> judgment'for errors appearing on the record, the inquiry is the Aging.
<br /> whether the decision conforms to the law,
<br /> HENDRY, C.J., WRIGHT,CONNOLLY, GERRARD,
<br /> Page 400 STEPHAN,McCORMACK,and MILLER-LERMAN,JJ.
<br /> is supported by competent evidence, and is neither OPINION
<br /> arbitrary,capricious,nor unreasonable.
<br /> WRIGHT,J.
<br /> 3.Judgments: Appeal and Error. In instances where an
<br /> appellate court is required to review cases for error NATURE OF CASE
<br /> appearing on the record, questions of law are reviewed de The Bethesda Foundation(Bethesda)requested a property
<br /> novo on the record.
<br /> tax exemption for the 2000 tax year. Bethesda sought the
<br /> 4.Taxation: Charities. In order for property to be exempt exemption under Neb.Rev.Stat. § 77-202(1)(c)
<br /> from taxation, a claimant must prove (1) that the subject (Cum.Supp.1998) for an assisted living facility which
<br /> property is owned by a charitable,educational,religious,or Bethesda asserted was property owned by a charitable
<br /> cemetery organization; (2)that the subject property is not organization and used for a charitable purpose.The Buffalo
<br /> being used for financial gain or profit to the owner or user; County Board of Equalization (Board) denied the
<br /> and(3) that the subject property is being used exclusively application, and Bethesda appealed to the Nebraska Tax
<br /> for charitable,educational,religious,or cemetery purposes. Equalization and Review Commission (TERC), which
<br /> affimred the Board's denial. Bethesda then appealed to the
<br /> 5. Taxation: Charities. A tax exemption for charitable use Nebraska Court of Appeals.The appeal was moved to this
<br /> is allowed because those exemptions benefit the public court's docket pursuant to our authority to regulate the
<br /> generally and the organization performs services which the caseloads of this court and the Court of Appeals.
<br />
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