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LOSKILL v. BOARD OF EQUALIZATION OF ADAMS COUNTY

No. 37718.

185 N.W.2d 852 (1971)

186 Neb. 707

Robert M. LOSKILL, Appellant, v. BOARD OF EQUALIZATION OF ADAMS COUNTY, Nebraska and Adams County, Nebraska, Appellees.

Supreme Court of Nebraska.

April 16, 1971.

Attorney(s) appearing for the Case

Ronald Fitzke, Hastings, for appellant.

William M. Connolly, County Atty., David N. Shepherd, Deputy County Atty., Hastings, for appellees.

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

SMITH, Justice.

The Board of Equalization for Adams County valued farmland of plaintiff Robert M. Loskill for taxation in the year 1969. Increasing the actual valuation from $175 to $290 an acre, the board decided that the land was irrigated, not dry or nonirrigated. On appeal the district court upheld the board. Robert appeals.

Robert owned 38.15 acres described as the northwest quarter of the northwest quarter...

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