Cain v. Lymber, 947 N.W.2d 541

Donald V. Cain, Jr. owned multiple Custer County parcels and challenged the 2012 assessed valuation with the Tax Equalization and Review Commission (TERC).
In Cain I, the Nebraska Supreme Court reversed TERC for applying the wrong review standard and remanded for reconsideration under the correct standard.
On remand TERC issued a new order; Cain appealed and in Cain II the Nebraska Supreme Court found the actual value of the subject property for 2012 was $870/acre (total $951,719.10) and remanded with directions that TERC direct the Assessor to set valuation accordingly.
TERC’s February 27, 2018 order (on remand) stated the taxable value for 2012 was $951,719.10; Cain contended this misapplied the Supreme Court opinion because agricultural land should be taxed at 75% of actual value (yielding a taxable value of $713,789.33).
Cain filed a declaratory judgment action against the Assessor and TERC seeking an order construing Cain II and directing the Assessor to record the actual value and then apply the statutory agricultural discount; the district court dismissed TERC and declined to enter declaratory relief.
The Nebraska Supreme Court affirmed, holding a writ of mandamus was a plain, superior remedy to compel TERC to comply with the appellate mandate and thus declaratory relief was inappropriate.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether declaratory judgment was proper to resolve alleged misapplication of the Supreme Court mandate	Cain: Cain II fixed actual value at $951,719.10; district court should declare that construction and order Assessor to apply statutory 75% discount for taxable value	Assessor/TERC: Cain's action is a collateral attack on TERC's February 27 order; declaratory relief is not proper because other remedies (appeal/mandamus) exist	Held: Declaratory judgment improper because mandamus is a plain, superior remedy to compel TERC to conform its order to the appellate mandate
Whether dismissal of TERC as party was reversible error	Cain: Dismissal was error (preserved as precaution)	Defendants: Dismissal was not consequential to disposition	Held: Court did not resolve error as unnecessary; affirmance does not depend on TERC dismissal

Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (2015) (reversed TERC for applying incorrect review standard)
Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834 (2018) (held actual value at $870/acre and remanded with directions)
Huff v. Brown, 305 Neb. 648 (2020) (sets mandamus standard)
State v. Payne, 298 Neb. 373 (2017) (lower courts must follow appellate mandates; conflicting orders are ineffective)
Hoiengs v. County of Adams, 245 Neb. 877 (1994) (declaratory judgment should terminate or resolve controversy)
Dozler v. Conrad, 3 Neb. App. 735 (1995) (mandamus can be superior to declaratory relief)