In the Matter of the Valuation and Equalization of Real Estate in Gage County, Nebraska for 1969.
GAGE COUNTY, Appellant,
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.
In re Matter of the Valuation and Equalization of Adams County, Nebraska for 1969.
ADAMS COUNTY, Nebraska, Appellant,
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.
In re Matter of Valuation and Equalization of Real Estate in Phelps County, Nebraska for 1969.
PHELPS COUNTY, Nebraska, Appellant,
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.
BUFFALO COUNTY, Appellant,
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.
In the Matter of the Valuation and Equalization of Real Estate in Clay County, Nebraska for 1969.
CLAY COUNTY, Nebraska, Appellant,
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.
In the Matter of the Valuation and Equalization of Saline County, Nebraska for 1969.
SALINE COUNTY, Nebraska, Appellant,
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.
In the Matter of the Valuation and Equalization of Jefferson County, Nebraska for 1969.
JEFFERSON COUNTY, Nebraska, Appellant,
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.
In the Matter of the Valuation and Equalization of Hitchcock County, Nebraska for 1969.
HITCHCOCK COUNTY, Nebraska, Appellant,
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.
Supreme Court of Nebraska.https://leagle.com/images/logo.png
July 17, 1970.
July 17, 1970.
Attorney(s) appearing for the Case
K. E. Mahlin, County Atty., Beatrice, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for appellant Gage County.
William M. Connolly, County Atty., Hastings, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for appellant Adams County.
J. Clark Noble, County Atty., Holdrege, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for appellant Phelps County.
Andrew J. McMullen, County Atty., Kearney, McGrath, North, Nelson, Shkolnich & Dwyer, Omaha, for appellant Buffalo County.
Jay J. Sullivan, County Atty., Clay Center, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for appellant Clay County.
Bernard J. Ach, County Atty., Friend, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for appellant Saline County.
Robert F. Lammers, County Atty., Joseph F. Chilen, Fairbury, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for appellant Jefferson County.
Robert C. Bosley, County Atty., Hayes Center, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for appellant Hitchcock County.
Clarence A. H. Meyer, Atty. Gen., Ralph H. Gillan, Asst. Atty. Gen., Lincoln, for appellee.
Heard before SPENCER, BOSLAUGH, SMITH, McCOWN, and NEWTON, JJ., and COLWELL and TESAR, District Judges.
Supreme Court of Nebraska.
McCOWN, Justice.
This case involves the appeals of eight counties of the State of Nebraska from orders entered by the State Board of Equalization and Assessment increasing the 1969 assessed value of real estate in the respective counties for property tax purposes. The cases were consolidated for briefing and argument. The basic questions involved are whether or not a constitutionally uniform standard of valuation was used; whether that standard was uniformly applied...
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