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COUNTY OF LANCASTER v. STATE BD. OF EQUAL. & ASSESS.

No. 36447.

150 N.W.2d 886 (1967)

181 Neb. 738

In the Matter of the Valuation and Equalization, COUNTY OF LANCASTER, Nebraska, a body politic and corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

May 19, 1967.

Attorney(s) appearing for the Case

Paul Douglas, County Atty., William D. Blue, Ronald D. Lahners, Floyd A. Sterns, Walter D. Weaver, Janice L. Gradwohl, Lincoln, 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.

SMITH, Justice.

In this equalization proceeding Lancaster County was ordered to increase valuations of certain real estate set out in its 1966 abstract of assessment. The county contends on appeal that the order should be reversed because the findings are inadequate.

The abstract shows valuations of property according to the following subclasses:

             R. Rural Class                          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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