Inland Ins. Co. v. Lancaster Cty. Bd. of Equal. -- supplemental opinion

- 417 -
Nebraska Supreme Court Advance Sheets
316 Nebraska Reports
INLAND INS. CO. v. LANCASTER CTY. BD. OF EQUAL.
Cite as 316 Neb. 417
Inland Insurance Company, appellant and
cross-appellee, v. Lancaster County
Board of Equalization, appellee
and cross-appellant.
___ N.W.3d ___
Filed April 25, 2024. 	No. S-23-289.
supplemental opinion
Appeal from the Tax Equalization and Review Commission.
Former opinion modified. Motion for rehearing overruled.
Shannon L. Doering and Luke F. Vavricek for appellant.
Daniel J. Zieg, Chief Deputy Lancaster County Attorney, for
appellee.
Heavican, C.J., Miller-Lerman, Cassel, Stacy, Funke,
Papik, and Freudenberg, JJ.
Per Curiam.
This case is before us on a motion for rehearing filed by
the appellee and cross-appellant, Lancaster County Board of
Equalization (Board of Equalization), concerning our opinion
in Inland Ins. Co. v. Lancaster Cty. Bd. of Equal., ante p. 143,
3 N.W.3d 354 (2024).
We overrule the motion, but modify the opinion as follows.
In the analysis section, we withdraw the entirety of the text
under the subheading “Cross-Appeal” and insert the following
paragraphs:
Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
10/14/2026 08:43 AM CDT

- 418 -
Nebraska Supreme Court Advance Sheets
316 Nebraska Reports
INLAND INS. CO. v. LANCASTER CTY. BD. OF EQUAL.
Cite as 316 Neb. 417
Neb. Ct. R. App. P. § 2-109(D) (rev. 2023) sets forth
in subsection (4) this court’s rules for filing a cross-
appeal: “Where the brief of appellee also presents a
cross-appeal, it shall be clearly noted on the cover of the
brief. Within the appellee’s brief, the cross-appeal shall
be set forth in a separate section of the brief. This sepa-
rate section shall be headed “Brief on Cross-Appeal”
and shall be prepared in the same manner and under the
same rules as the brief of appellant. See § 2-109(D)(1).
Where an appellee submits a brief purporting to be a
brief of appellant, which complies with the rules regard-
ing an appellant’s brief, and the appellee’s brief does
not take issue with any errors asserted by the appellant,
the appellate court may, in its discretion, treat the brief
of such appellee as a brief on cross-appeal.” Section
2-109(D)(1)(e) provides, in relevant part, that a brief
shall contain, inter alia, “[a] separate, concise statement
of each error a party contends was made by the trial
court, together with the issues pertaining to the assign-
ments of error. Each assignment of error shall be sepa-
rately numbered and paragraphed. Consideration of the
case will be limited to errors assigned and discussed in
the brief.”
A review of the Board of Equalization’s brief on cross-
appeal reveals that the Board of Equalization failed to assign
any error in the manner required under § 2-109(D)(1)(e).
When a brief of an appellee fails to present a proper cross-
appeal pursuant to § 2-109, as in this case, we decline to
consider its merits. See Krejci v. Krejci, 304 Neb. 302, 932
N.W.2d 179 (2019).
Given 	this 	failure, 	we 	need 	not 	reach 	the 	Board 	of
Equalization’s cross-appeal.
The remainder of the opinion shall remain unmodified.
Former opinion modified.
Motion for rehearing overruled.