NEWTON, Justice.
Plaintiffs seek a declaratory judgment ruling sections 77-202.25 to 77-202.33, R.S. Supp., 1972, to be unconstitutional. Commencing with the 1972 tax levies, 12½ percent of the actual value of agricultural income-producing machinery and equipment (except motor vehicles, property assessed by the State Board of Equalization, property of public service companies, and buildings), business inventories, livestock, feed, fertilizer, and farm inventories...
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