MATTER OF ASSESSMENT OF TAXES BY BOONE COUNTY

No. 40494.

243 N.W.2d 60 (1976)

196 Neb. 363

In the Matter of the ASSESSMENT OF the TAXES BY BOONE COUNTY IN the FISCAL YEAR OF 1973-74. Leo T. CORCORAN and Raymond Swanson, Appellants, Cross-Appellees, v. The BOONE COUNTY BOARD OF EQUALIZATION, Appellee, Cross-Appellant, and The School District of the City of St. Edward in the County of Boone in the State of Nebraska, Intervenor-Appellee, Cross-Appellant.

Supreme Court of Nebraska.

June 9, 1976.


Attorney(s) appearing for the Case

George H. Moyer, Jr., Moyer, Moyer & Egley, Madison, for appellants.

Larry D. Bird, Brower, Treadway & Bird, St. Edward, for appellee and intervenor-appellee.

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


SPENCER, Justice.

The sole question involved herein is whether section 79-801.02, R.R.S.1943, is applicable to school district boundary changes under section 79-402, R.R.S.1943. The trial court held it was. We disagree and reverse.

On June 15, 1971, the Boone County school superintendent determined that School District No. 11 should be dissolved and the land therein attached to the School District of the City of...

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