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

No. 36182.

143 N.W.2d 899 (1966)

180 Neb. 491

In the Matter of the VALUATION AND EQUALIZATION OF URBAN AND RURAL REAL ESTATE in the State of Nebraska FOR 1965. GARFIELD COUNTY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

July 1, 1966.

Attorney(s) appearing for the Case

Keith J. Kovanda, County Atty., Burwell, 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.

SMITH, Justice.

Garfield County has appealed from the same order of the State Board of Equalization and Assessment appealed from in other cases decided today, including County of Blaine v. State Board of Equalization & Assessment, Neb., 143 N.W.2d 880.

The board ordered Garfield County to increase its assessed valuation of rural land 39 percent. The adjustment increased the

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