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COUNTY OF KEARNEY v. STATE BOARD OF EQUALIZATION

No. 36790.

160 N.W.2d 179 (1968)

183 Neb. 329

COUNTY OF KEARNEY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

June 28, 1968.

Attorney(s) appearing for the Case

Jesse T. Adkins, County Atty., Wm. H. Meier, Deputy County Atty., Minden, for appellant.

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

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

WHITE, Chief Justice.

Kearney County, claiming in this appeal that it is entitled to a reduction of the valuations expressed in its own abstract of assessment furnished the State Board of Equalization and Assessment in 1967, appeals from the order of the Board fixing the values, without change, as recited in its abstract of assessment. We affirm the order of the Board.

If the Board's action is arbitrary, based on the record before us, it will be reversed....

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