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COUNTY OF PERKINS v. STATE BOARD OF EQUAL. & ASSESS.

No. 36456.

150 N.W.2d 883 (1967)

181 Neb. 747

In the Matter of the Valuation and Equalization, COUNTY OF PERKINS, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

May 19, 1967.

Attorney(s) appearing for the Case

Frederick E. Wanek, Grant, for appellant.

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

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

NEWTON, Justice.

This is an appeal from the State Board of Equalization and Assessment. It is the contention of appellant that both rural and urban lands in Perkins County were not properly equalized with such property in other Nebraska counties. Sales-assessment ratios for Perkins County were: Rural 45.77 and urban 50.27.

It is not necessary to delve further into this case. The opinion rendered in the consolidated cases of Hanna v. State Board of

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