Nebraska State Bar Foundation v. Lancaster

BACKGROUND FOR APPEAL For the purpose of property taxation, the Nebraska State Bar Foundation (Bar Foundation) is the owner of real property designated
as the "Roman Hruska Law Center" (Law Center) in Lancaster County, Nebraska. In its tax exemption application for 1984, the
Bar Foundation asserted that 56.3 percent of the Law Center, that is, the part of the Law Center claimed to be used for educational
and charitable purposes, was exempt from property taxation. After the board of equalization for Lancaster County (county board)
disapproved the application, the Bar Foundation appealed to the district court for Lancaster County and contended that part
of the Law Center was tax-exempt, since the center was partially used for charitable and educational purposes and the foundation
held the Law Center in trust for the Nebraska State Bar Association, which was "created by the Supreme Court of Nebraska by
state action to serve the public purpose."