Archer Daniels Midland Co. v. State, 861 N.W.2d 733

ADM entered into a Nebraska Advantage Act agreement and met the investment and employment thresholds for a Platte County project (three facilities) qualifying for personal property tax exemption for 2010.
The Act required annual filing of Form 5725X with the Tax Commissioner and county assessor on or before May 1 (deadline extended to May 3, 2010, because May 1 fell on a Saturday).
ADM filed the required Forms 5725X on May 7, 2010 (four days late) and later filed amended forms; the Department issued notice that the late filing forfeited the 2010 exemption.
ADM sought redetermination, moved to recuse the Department hearing officer (motions denied), then stipulated that the sole issue on appeal was eligibility for the 2010 exemption.
TERC affirmed the Tax Commissioner, holding it lacked authority to apply substantial-compliance/equitable relief to override mandatory statutory deadlines and noting its limited equitable powers; ADM appealed to the Nebraska Supreme Court.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether TERC could apply the doctrine of substantial compliance to ADM’s late filing of Form 5725X	ADM: Substantial compliance should cure the late filing and preserve the exemption because ADM met substantive requirements and engaged with the Department/assessor	State: Statutory deadline and regulations are mandatory; failure to timely file causes forfeiture/waiver; no authority to waive deadline	Court: No — statutory and regulatory scheme imposes mandatory deadline; TERC correctly refused to apply substantial compliance
Whether TERC had authority to remand or grant mandamus related to hearing-officer recusal after parties stipulated the limited issue	ADM: TERC should remand/issue mandamus to address alleged hearing-officer bias	State: Issue waived by parties’ post-ruling stipulation limiting the appeal to exemption eligibility; TERC lacked equitable authority to remand in any event	Court: Waived — ADM’s stipulation foreclosed review of recusal; TERC did not err in denying relief

Lozier Corp. v. Douglas Cty. Bd. of Equal., 285 Neb. 705 (standard of review for TERC decisions)
Bridgeport Ethanol v. Nebraska Dept. of Rev., 284 Neb. 291 (tax exemptions strictly construed)
Republic Bank v. Lincoln Cty. Bd. of Equal., 283 Neb. 721 (statutory deadlines control jurisdiction/time limits)
Creighton St. Joseph Hosp. v. Tax Eq. & Rev. Comm., 260 Neb. 905 (TERC’s equitable powers limited to those conferred by Legislature)
Lincoln Lumber Co. v. Lancaster, 260 Neb. 585 (stipulations bind parties and will be enforced)