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NEBRASKA CONF. ASS'N OF SEVENTH DAY A. v. BOARD OF EQ.

No. 35996.

138 N.W.2d 455 (1965)

179 Neb. 326

NEBRASKA CONFERENCE ASSOCIATION OF SEVENTH DAY ADVENTISTS, Appellee, v. The BOARD OF EQUALIZATION OF HALL COUNTY, Nebraska, and Charles Tillman, Assessor of Hall County, Nebraska, Appellants.

Supreme Court of Nebraska.

November 19, 1965.

Attorney(s) appearing for the Case

Clarence A. H. Meyer, Atty. Gen., William E. Peters, Asst. Atty. Gen., Lincoln, Richard L. DeBacker, County Atty., Grand Island, for appellants.

Luebs, Tracy & Huebner, Grand Island, Asa A. Christensen, Lincoln, for appellee.

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

CARTER, Justice.

This is an appeal by the board of equalization and county assessor of Hall County from a judgment of the district court for Hall County exempting from taxation certain property owned by the Nebraska Conference Association of Seventh Day Adventists.

The Conference Association maintains a denominational grade and high school 1 mile east of Shelton, Nebraska, in Hall County. The facility is known as the Platte Valley Academy. It is principally...

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