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RIEN v. BOARD OF EQUALIZATION OF SCOTTS BLUFF CTY.

Nos. 38892, 38893.

209 N.W.2d 144 (1973)

190 Neb. 481

Appeal of Gerald Eugene Rien et al. Gerald Eugene RIEN et al., Appellants, v. BOARD OF EQUALIZATION OF SCOTTS BLUFF COUNTY, Nebraska, Appellee. Appeal of Gerald A. Morris et al. Gerald A. MORRIS et al., Appellants, v. BOARD OF EQUALIZATION OF SCOTTS BLUFF COUNTY, Nebraska, Appellee.

Supreme Court of Nebraska.

July 6, 1973.

Attorney(s) appearing for the Case

Wright & Simmons, John F. Wright, John F. Simmons, Scottsbluff, for appellants.

Marvin L. Holscher, County Atty., W. H. Kirwin, Deputy County Atty., Gering, for appellee.

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

NEWTON, Justice.

These are appeals from the Board of Equalization of Scotts Bluff County, Nebraska. Involved is the south half of Lot 3, and Lots 4 and 5, Block 13, Original Town. At the time of assessment in January 1971, there were two 4-unit apartment buildings on Lot 5 which had been completed in September and November 1970. Lot 5 was assessed at $75,000 and the south half of Lot 3 and Lot 4 at $8,000. Also involved are 6 and 12-unit apartment buildings located...

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