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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