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NEBRASKA CONF. ASS'N OF 7TH DAY ADV. v. BOARD OF EQ.

No. 38941.

211 N.W.2d 613 (1973)

190 Neb. 658

The NEBRASKA CONFERENCE ASSOCIATION OF SEVENTH DAY ADVENTISTS, Appellee, v. The BOARD OF EQUALIZATION OF HALL COUNTY, Nebraska, et al., Appellant. PLATTE VALLEY ACADEMY, Appellee, v. The COUNTY BOARD OF EQUALIZATION OF HALL COUNTY, Nebraska, Appellant.

Supreme Court of Nebraska.

October 26, 1973.

Attorney(s) appearing for the Case

Sam Grimminger, Grand Island, for appellants.

Luebs, Tracy, Huebner, Dowding & Beltzer, Grand Island, Asa A. Christensen, Lincoln, for appellee.

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

McCOWN, Justice.

This is an appeal by the board of equalization and the county assessor of Hall County from a judgment of the District Court exempting from taxation certain property owned by the Nebraska Conference Association of Seventh Day Adventists. The District Court found all the property of Platte Valley Academy, a coeducational boarding high school to be tax exempt, with the exception of the property occupied and used for profit by two privately owned and...

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