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  5. 127 N.W.2d 917 (1964)
 

LEECH, INC. v. BOARD OF EQUALIZATION OF CHASE COUNTY

Nos. 35628, 35629.

127 N.W.2d 917 (1964)

176 Neb. 841

Application of LEECH, INC., a Nebraska Corporation, Appellee, v. The BOARD OF EQUALIZATION OF CHASE COUNTY, Nebraska and Chase County, Nebraska, Appellants. Application of Pearl LEECH, individually and Pearl Leech, Erma Allison and Betty Kimberling, Trustees, for Reduction of Assessments on Real Estate Assessment, Appellees-Cross-Appellants, v. The BOARD OF EQUALIZATION OF CHASE COUNTY, Nebraska and Chase County, Nebraska, Appellants-Cross-Appellees.

Supreme Court of Nebraska.

April 17, 1964.

Attorney(s) appearing for the Case

D. E. Owens, Benkelman, for appellants.

Herbert L. Jackman, Grant, for appellees.

Heard before WHITE, C. J., and CARTER, MESSMORE, YEAGER, SPENCER, BOSLAUGH and BROWER, JJ.

WHITE, Chief Justice.

This litigation involves a controversy as to actual valuation for tax purposes, under section 77-112, R.R.S.1943, of two tracts of land in the city of Imperial, Nebraska. The cases involve technically four separate appeals from orders of the county board of equalization, the valuation of each tract being appealed for the years of 1962 and 1963. The cases were consolidated for trial on appeal in the district court, they were consolidated for briefs...

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