IN RE VALUATION AND EQUALIZATION OF RURAL REAL EST.

No. 36180.

143 N.W.2d 896 (1966)

180 Neb. 487

In the Matter of the VALUATION AND EQUALIZATION OF RURAL REAL ESTATE. COUNTY OF BROWN, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

July 1, 1966.


Attorney(s) appearing for the Case

Samuel C. Ely, County Atty., J. Marvin Weems, Deputy County Atty., Ainsworth, C. Russell Mattson, Lincoln, 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 Brown 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 Brown County.

The county contends that the order of the state board should be reversed because the hearing order and notice issued by the state board did not comply with the statute; that the board should not have directed that...

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