KNOEFLER HONEY FARMS v. COUNTY OF SHERMAN

No. 39456.

225 N.W.2d 855 (1975)

193 Neb. 95

KNOEFLER HONEY FARMS, a Partnership, Appellant, v. COUNTY OF SHERMAN, State of Nebraska, BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

February 6, 1975.


Attorney(s) appearing for the Case

Shaughnessy, Shaughnessy & Shaughnessy, St. Paul, Austin S. Bacon, Loup City, O'Hanlon & Martin, Blair, for appellant.

Stephens & Beckner, Brian F. Beckner, Loup City, for appellee.

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


BRODKEY, Justice.

This case arises out of a decision of a county board of equalization to the effect that certain property of the appellant was to be added to the tax assessment rolls of the county. Appeal of that decision, taken to the District Court, was dismissed on the ground that the appellant had failed to perfect jurisdiction in that court within the time provided for by law. Appeal to this court involves the question of the effect of section 77-1510, R.R.S...

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