The Nebraska Supreme Court says a central Nebraska county does not have to refund $480,000 an ethanol plant overpaid in taxes.
KAAPA Ethanol of Minden had sought repayment, arguing that it mistakenly paid taxes on processing equipment in 2006 twice as both real and personal property.
Kearney County officials denied the refund and KAAPA appealed. A Kearney County District Court ordered the county to refund the money. But the state's high court reversed that order on Friday, saying that taxes mistakenly, but voluntarily paid cannot be recovered unless the Legislature enacts a statute authorizing recovery.