October 1, 2014
A Nebraska Supreme Court decision Friday will allow a tourist attraction to keep property tax exemptions for its adjacent motel and campground facilities.
The Nebraska Supreme Court reversed a 2011 decision by the Nebraska Tax Equalization and Review Commission that found Pioneer Village Museum's motel and campgrounds in Minden should not get the same property tax exemptions as the museum because they are not used solely for educational purposes, like the museum.
The state's high court found that because the museum's collection of 50,000 exhibits is so extensive and would take more than a day to see, the motel and campgrounds are necessary to accomplish the educational purposes of the museum and should be tax exempt.
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