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  5. 178 N.W.2d 772 (1970)
 

IN RE REAL PROPERTY

No. 37398.

178 N.W.2d 772 (1970)

185 Neb. 757

In the Matter of the Valuation and Equalization of REAL PROPERTY in the State of Nebraska for 1969. COUNTY OF LANCASTER, Nebraska, a body politic and corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT of the State of Nebraska, Appellee.

Supreme Court of Nebraska.

July 17, 1970.

Attorney(s) appearing for the Case

Paul L. Douglas, County Atty., William D. Blue, Ronald D. Lahners, Floyd A. Sterns, Janice L. Gradwohl, Robert R. Gibson, Bernard J. McGinn, Deputy County Atty., Lincoln, for appellant.

Clarence A. H. Meyer, Atty. Gen., Ralph H. Gillan, Asst. Atty. Gen., Lincoln, for appellee.

Mason, Knudsen, Berkheimer & Endacott, Lincoln, for amicus curiae.

Heard before SPENCER, BOSLAUGH, SMITH, McCOWN, and NEWTON, JJ., and COLWELL and TESAR, District Judges.

BOSLAUGH, Justice.

The County of Lancaster, Nebraska, has appealed from an order of the State Board of Equalization and Assessment directing that the valuation of agricultural land in Lancaster County for 1969 be increased 29 percent over the valuation returned by the county. This appeal is one of twenty-eight which were taken from the 1969 action of the state board.

The order appealed from was made following notice and a hearing before the state board on...

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