IN RE VALUATION & EQUAL. OF URBAN & RURAL REAL EST.

No. 36176.

143 N.W.2d 890 (1966)

180 Neb. 478

In the Matter of the VALUATION AND EQUALIZATION OF URBAN AND RURAL REAL ESTATE in the State of Nebraska. COUNTY OF LOUP, Nebraska, a body politic and corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT of the State of Nebraska, Appellee.

Supreme Court of Nebraska.

July 1, 1966.


Attorney(s) appearing for the Case

A. F. Alder, County Atty., Taylor, for appellant.

Clarence A. H. Meyer, Atty. Gen., Homer G. Hamilton, Asst. Atty. Gen., Lincoln, for appellee.

Heard before CARTER, SPENCER, BOSLAUGH, BROWER, SMITH, and McCOWN, JJ., and DITTRICK, District Judge.


BOSLAUGH, Justice.

This is an appeal by Loup County, Nebraska, from the order of the State Board of Equalization and Assessment increasing the valuation of rural land and improvements as shown by the 1965 abstract of assessment for Loup County.

The county contends that the order of the state board increasing the valuation of rural property was arbitrary and capricious.

The testimony with respect to Loup County shows that Loup County was reappraised...

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