HANNA v. STATE BOARD OF EQUALIZATION AND ASSESS.

Nos. 36441-36443, 36445, 36446, 36449, 36455, 36462.

150 N.W.2d 878 (1967)

181 Neb. 725

In the Matter of the Valuation and Equalization, S. K. "Bob" HANNA, a rural landowner in Thomas County, Nebraska, appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, Ralph P. VINTON, a rural landowner In Hooker County, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In re Valuation and Equalization, COUNTY OF ARTHUR, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, COUNTY OF CHERRY, Nebraska, a body politic and corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, COUNTY OF McPHERSON, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, GRANT COUNTY, Nebraska and Ralph P. Vinton, Appellants, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, COUNTY OF BLAINE, Nebraska, a body politic and corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In re Valuation and Equalization, COUNTY OF CHASE, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

May 19, 1967.


Attorney(s) appearing for the Case

McGrath, North, Carroll & Nelson, Omaha, for appellants Hanna, Vinton and McPherson County.

Firmin Q. Feltz, Ogallala, McGrath, North, Carroll & Nelson, Omaha, for appellant Arthur County.

Richard Spittler, Valentine, McGrath, North, Carroll & Nelson, Omaha, for appellant Cherry County.

H. Alan Curtiss, Alliance, McGrath, North, Carroll & Nelson, Omaha, for appellant Grant County.

Joseph J. Divis, Brewster, McGrath, North, Carroll & Nelson, Omaha, for appellant Blaine County.

Guy Curtis, Imperial, McGrath, North, Carroll & Nelson, Omaha, for appellant Chase County.

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

Heard before WHITE, C. J., SPENCER, BOSLAUGH, SMITH, McCOWN and NEWTON, JJ., and WHITE, District Judge.


NEWTON, Justice.

The above entitled cases are appeals from the State Board of Equalization and Assessment which, for convenience, will hereinafter be referred to as the State Board. They were consolidated for the purpose of briefing and argument, and deal primarily with the 1966 equalization of rural lands in the several counties involved herein. There were changes made, in some instances, in the assessment of other categories...

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