Major League Baseball’s Nebraska Tax Break Case Deemed Untimely

Major League Baseball’s media arm waited too long to challenge a decision denying its right to transfer tax incentives for a data center project to Disney subsidiary BAMTech LLC, the Nebraska Supreme Court ruled Friday.

MLB Advanced Media LP didn’t protest the denial or seek judicial review until years later, beyond the statutory deadline, Justice William B. Cassel wrote for the unanimous court. The decision affirmed a trial court ruling dismissing the case as untimely and upholding the Nebraska Department of Revenue’s determination that MLB must repay Nebraska sales and use tax and interest totaling nearly $2.5 million.

The court ...