SPENCER, Justice.
This appeal involves the valuation for tax purposes of Block 9, Imperial Village Addition to the City of Hastings, Adams County, Nebraska. It is a consolidation of two cases. One, wherein John N. Marvel, in person and for all persons similarly situated, is plaintiff, and the Board of Equalization of Adams County, Nebraska; Adams County, Nebraska; Hastings Mall, Inc.; and Hastings Building Company, are defendants. In the second case, Hastings Building...
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