Farmers Co-op v. State -- supplemental opinion

- 132 -
297 Nebraska Reports
FARMERS CO-OP v. STATE
Cite as 297 Neb. 132
Nebraska Supreme Court
I attest to the accuracy and integrity
of this certified document.
-- Nebraska Reporter of Decisions
Farmers Cooperative, a cooperative corporation
organized under the laws of the State of
Nebraska, appellant, v. State of
Nebraska et al., appellees.
Frontier Cooperative Company, a cooperative
corporation organized under the laws of the
State of Nebraska, appellant, v. State of
Nebraska et al., appellees.
898 N.W.2d 674
Filed July 7, 2017. 	Nos. S-16-312, S-16-313.
supplemental opinion
Appeals from the District Court for Lancaster County:
Andrew R. Jacobsen, Judge. Supplemental opinion: Former
opinion modified. Motion for rehearing overruled.
Thomas E. Jeffers and Andrew C. Pease, of Crosby Guenzel,
L.L.P., for appellants.
Douglas J. Peterson, Attorney General, and L. Jay Bartel for
appellees.
Heavican, C.J., Wright, Miller-Lerman, Cassel, Kelch,
and Funke, JJ.
Per Curiam.
Cases Nos. S-16-312 and S-16-313 are before this court on
the appellees’ motion for rehearing concerning our opinion
Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
11/01/2026 04:22 AM CST

- 133 -
297 Nebraska Reports
FARMERS CO-OP v. STATE
Cite as 297 Neb. 132
in Farmers Co‑op v. State.1 We overrule the motion, but we
modify the original opinion as follows:
(1) We withdraw the last two sentences in the paragraph
preceding 	the 	subheading 	“(b) 	Frontier’s 	Refund 	Claims”
and 	substitute 	the 	following: 	“Farmers 	appealed 	the 	Tax
Commissioner’s decision to the district court for Lancaster
County.”2
(2) We withdraw the last two sentences in the paragraph
preceding the subheading “(c) District Court’s Decisions”
and 	substitute 	the 	following: 	“Frontier 	appealed 	the 	Tax
Commissioner’s decision to the district court for Lancaster
County.”3
(3) We withdraw the second to the last sentence in the
second paragraph under the subheading “3. The Cooperatives
Failed to Establish They Were Entitled to Refund of Taxes
Denied by Tax Commissioner” and substitute the following:
“Neither of the Cooperatives requested a formal hearing from
the Department prior to the Tax Commissioner taking action
on their refund claims, so no additional evidence was devel-
oped on the record regarding the denied claims.”4 And we
withdraw the last sentence of that same paragraph, which
stated, “Further, the Cooperatives did not submit any addi-
tional evidence to the district court on its appeal.”5
The remainder of the opinion shall remain unmodified.
Former opinion modified.
Motion for rehearing overruled.
Stacy, J., not participating.
1 Farmers Co‑op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017).
2 Id. at 351, 893 N.W.2d at 733.
3 Id. at 352, 893 N.W.2d at 734.
4 Id. at 364, 893 N.W.2d at 740.
5 Id.