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SIOUX CITY & NEW ORLEANS B. LINES v. BOARD OF EQUAL.

No. 37669.

185 N.W.2d 866 (1971)

186 Neb. 690

SIOUX CITY AND NEW ORLEANS BARGE LINES, INC., Appellee, Cross-Appellant, v. BOARD OF EQUALIZATION OF DOUGLAS COUNTY, Nebraska, Appellant, Cross-Appellee, City of Omaha, a Municipal Corporation et al., Intervenors-Appellees, Cross-Appellants.

Supreme Court of Nebraska.

April 16, 1971.

Attorney(s) appearing for the Case

Donald L. Knowles, County Atty., Arthur D. O'Leary, Chief Deputy Co. Atty., Paul F. Peters, Deputy County Attorney, Omaha, for appellant.

Young, Baird, Holm, McEachen, Pedersen, Hamann & Haggart, Omaha, for appellee.

Herbert M. Fitle, City Atty., Frederick A. Brown, Edward M. Stein, John B. Abbott, Kent N. Whinnery, Verne W. Vance, Allen L. Morrow, George S. Selders, Jr., James E. Fellows and Thomas F. Dowd, Omaha, for intervenors-appellees.

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

McCOWN, Justice.

The Douglas County assessor attempted to tax the value of improvements located on the Missouri River port and terminal area owned by the City of Omaha. The assessment was for the years 1966, 1967, and 1968, and was made against the plaintiff, Sioux City and New Orleans Barge Lines, Inc. The Board of Equalization of Douglas County upheld the assessor's action and the plaintiff appealed to the district court...

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