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CITY OF OMAHA v. STATE BOARD OF EQUAL. & ASSESS.

Nos. 36444, 36451.

150 N.W.2d 888 (1967)

181 Neb. 734

In the Matter of the Valuation and Equalization, CITY OF OMAHA, 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 DOUGLAS, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

May 19, 1967.

Attorney(s) appearing for the Case

Herbert M. Fitle, City Atty., Frederick A. Brown, Edward M. Stein, Walter J. Matejka, James E. Fellows, Allen L. Morrow, P. D. Spenceri, Theodore L. Carlson, Omaha, for appellant City of Omaha.

Donald L. Knowles, County Atty., James M. Murphy, Arthur D. O'Leary, Paul F. Peters, Omaha, for appellant Douglas County.

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.

McCOWN, Justice.

This is an appeal by Douglas County and the City of Omaha from an order of the State Board of Equalization and Assessment increasing the valuation of suburban residential lands and improvements and all urban lands and improvements 24 percent as shown by the 1966 abstract of assessment for Douglas County.

The State Board of Equalization and Assessment commenced its public hearings on assessed valuations among the 93 counties of the state on...

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