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

No. 36454.

150 N.W.2d 884 (1967)

181 Neb. 744

In the Matter of the Valuation and Equalization, COUNTY OF LINCOLN, County Commissioners and Board of Equalization, Lincoln County, Nebraska, Appellants, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

May 19, 1967.

Attorney(s) appearing for the Case

W. R. Mullikin, County Atty., North Platte, for appellants.

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.

BOSLAUGH, Justice.

This is an appeal by Lincoln County, Nebraska, from the order of the State Board of Equalization and Assessment increasing the valuation of agricultural land (rural) as shown by the 1966 abstract of assessment. The county does not complain of the increase which was made in the valuation of urban lands and improvements and suburban residential lands and improvements.

The county was notified that the State Board proposed to increase the valuation...

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