SHAFER v. BOARD OF EQUALIZATION OF HAMILTON COUNTY

No. 34536.

95 N.W.2d 632 (1959)

168 Neb. 294

John E. SHAFER and Virginia Shafer, husband and wife, Appellants, v. BOARD OF EQUALIZATION OF HAMILTON COUNTY, Nebraska and Hamilton County, Nebraska, Appellees.

Supreme Court of Nebraska.

March 27, 1959.


Attorney(s) appearing for the Case

Charles F. Adams, Aurora, for appellants.

John W. Newman, Aurora, Homer G. Hamilton, Lincoln, for appellees.

Heard before SIMMONS, C. J., and CARTER, MESSMORE, YEAGER, CHAPPELL, WENKE and BOSLAUGH, JJ.


BOSLAUGH, Justice.

This litigation involves a controversy concerning the value on March 1, 1956, of Lots 10, 11, and 12, Coblentz Addition to the city of Aurora, for taxation purposes. The lots were owned by appellants and they were improved by a house constructed on them. The valuation of $26,469 was placed on the property and this was sustained by the district court.

The county assessor testified that he observed the construction of the residence on the...

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