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  5. 178 N.W.2d 765 (1970)
 

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

Nos. 37400, 37408-37410, 37418, 37423, 37427, 37428.

178 N.W.2d 765 (1970)

185 Neb. 760

In the Matter of the Valuation and Equalization of Real Estate in Sarpy County, Nebraska for 1969. SARPY COUNTY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization of Real Estate in Wheeler County, Nebraska for 1969. WHEELER COUNTY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.. In the Matter of the Valuation and Equalization of Real Estate, Boone County, Nebraska for 1969. BOONE COUNTY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization of Real Estate, Nance County, Nebraska for 1969. NANCE COUNTY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization of Loup County, Nebraska for 1969. LOUP COUNTY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation ond Equalization of HOLT COUNTY, Nebraska for 1969. Larry SCHAFFER, an Individual and Schaffer Ranches, Inc., a Nebraska Corporation, Appellants, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization of Real Estate in CASS COUNTY, Nebraska for 1969. James H. CULLINANE, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. In the Matter of the Valuation and Equalization of Real Estate in POLK COUNTY, Nebraska for 1969. James H. CULLINANE, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

July 17, 1970.

Attorney(s) appearing for the Case

Dixon G. Adams, County Atty., Bellevue, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for Sarpy County.

James J. McNally, County Atty., Neligh, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for Wheeler County.

Raymond P. Medlin, Jr., County Atty., Albion, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for Boone County.

Donald R. Treadway, County Atty., Fullerton, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for Nance County.

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

McGrath, North, Nelson & Shkolnick & Dwyer, Omaha, for Holt County.

August Ross, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for Cass County.

August Ross, McGrath, North, Nelson, Shkolnick & Dwyer, Omaha, for Polk 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.

SPENCER, Justice.

This is an appeal from the action of the State Board of Equalization and Assessment, hereinafter referred to as state board, ordering increases of assessed valuations. The counties involved herein, and the percentage increases, are as follows:

   COUNTY    RURAL     URBAN-SUBURBAN
   ----------------------------------
   Boone      60            20
   Cass       75            9
   Holt...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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