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

Nos. 36763, 36776, 36780, 36785, 36764, 36765, 36768, 36770, 36771, 36772, 36773, 36775, 36778, 36786.

156 N.W.2d 728 (1968)

182 Neb. 621

In the Matter of the Valuation and Equalization, COUNTY OF OTOE, Nebraska, a Body Politic, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT of the State of Nebraska, Appellee. In the Matter of the Valuation and Equalization, COUNTY OF BROWN, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, Augustine J. RHODES, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, COUNTY OF RICHARDSON, a body politic and Corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, COUNTY OF LOUP, 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 KNOX, 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 HAYES, Nebraska, a body politic and Corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In re Valuation and Equalization, COUNTY OF HITCHCOCK, 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 STANTON, 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 COLFAX, Nebraska, a body politic and Corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. v. In the Matter of the Valuation and Equalization, COUNTY OF FRANKLIN, Nebraska et al., Appellants, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, COUNTY OF HOLT, 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 DAKOTA, Nebraska, a body of politic and corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization, COUNTY OF PHELPS, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

February 16, 1968.


Attorney(s) appearing for the Case

Richard H. Hoch, County Atty., Nebraska City, for County of Otoe.

Samuel C. Ely, County Atty., Ainsworth, C. Russell Mattson, Lincoln, for County of Brown.

W. H. Kirwin, Scottsbluff, for Augustine J. Rhodes.

Harold L. Gurske, County Atty., Falls City, for County of Richardson.

A. F. Alder, County Atty., Taylor, McGrath, North, Nelson & Shkolnick, Omaha, for County of Loup.

Henry F. Reimer, County Atty., McGrath, North, Nelson & Shkolnick, Omaha, for County of Knox.

Robert C. Bosley, County Atty., Hayes Center, McGrath, North, Nelson & Shkolnick, Omaha, for County of Hayes.

Jack H. Hendrix, County Atty., Trenton, McGrath, North, Nelson & Shkolnick, Omaha, for County of Hitchcock.

Thomas L. Grady, County Atty., Stanton, McGrath, North, Nelson & Shkolnick, Omaha, for County of Stanton.

Francis R. O'Brien, County Atty., Schuyler, McGrath, North, Nelson & Shkolnick, Omaha, for County of Colfax.

Vernon F. Duncan, County Atty., Franklin, McGrath, North, Nelson & Shkolnick, Omaha, for County of Franklin.

William W. Griffin, County Atty., O'Neill, McGrath, North, Nelson & Shoklnick, Omaha, for County of Holt.

Cecil W. Orton, County Atty., South Sioux City, McGrath, North, Nelson & Shkolnick, Omaha, for County of Dakota.

J. Clark Noble, County Atty., Holdrege, McGrath, North, Nelson & Shkolnick, Omaha, for County of Phelps.

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.


SMITH, Justice.

The Legislature enlarged the time for appeal from valuation orders made by the State Board of Equalization and Assessment in the year 1966. In August 1967, 13 counties and a taxpayer of another county appealed from a board decision entered in August 1966. Constitutional objection to the statutory provision has been raised by motions to dismiss the appeals. The motions are based on the prohibition against special legislation regulating the practice...

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