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RICHARDS v. BOARD OF EQUALIZATION OF THAYER COUNTY

No. 35864.

134 N.W.2d 56 (1965)

178 Neb. 537

Bess A. RICHARDS, Appellee-Cross-Appellant, v. BOARD OF EQUALIZATION OF THAYER COUNTY, Nebraska, Thayer County, Nebraska, Appellants-Cross-Appellees.

Supreme Court of Nebraska.

March 26, 1965.

Attorney(s) appearing for the Case

Leonard J. Germer, Hebron, for appellants.

J. L. Richards, Hebron, for appellee.

Heard before WHITE, C. J., and CARTER, SPENCER, BOSLAUGH, BROWER, SMITH and McCOWN, JJ.

CARTER, Justice.

This case involves a controversy concerning the value on January 1, 1963, of the east 35 feet of Lot 4, Block 16, Original Town of Hebron, Nebraska, for tax purposes. The trial court found the actual value of the property to be $15,500 and the assessed value to be $5,425. The county and the county board of equalization have appealed and the taxpayer has cross-appealed.

The subject property is located on the south side of Lincoln Avenue, facing...

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