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OTRADOVSKY v. BOARD OF EQUALIZATION, ETC.

No. 42865.

294 N.W.2d 334 (1980)

206 Neb. 559

Editha OTRADOVSKY, Appellant, v. BOARD OF EQUALIZATION OF the COUNTY OF COLFAX, State of Nebraska, Appellee.

Supreme Court of Nebraska.

June 24, 1980.

Attorney(s) appearing for the Case

L. F. Otradovsky of Otradovsky & Bieber, Schuyler, for appellant.

J. H. Hoppe, Schuyler, for appellee.

Heard before KRIVOSHA, C. J., and BOSLAUGH, McCOWN, CLINTON, BRODKEY, WHITE, and HASTINGS, JJ.

BOSLAUGH, Justice.

This appeal involves a dispute over the valuation for tax purposes of 74 acres of farmland in Colfax County, Nebraska, owned by the plaintiff, Editha Otradovsky. In 1978, the plaintiff filed a protest with the County Board of Equalization requesting that the assessed value of the 74 acres be reduced from $60,980 to $58,516. The protest alleged that the land had been erroneously classified as irrigated land because 59 of the 74 acres could not be...

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