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BANNER COUNTY v. STATE BD. OF EQUALIZATION

No. 42916.

295 N.W.2d 682 (1980)

206 Neb. 715

In re Valuation and Equalization of Real and Personal Property in the State of Nebraska for 1979. BANNER COUNTY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

July 15, 1980.

Attorney(s) appearing for the Case

Robert G. Simmons, Jr., County Atty. of Banner County, Wright & Simmons, Scottsbluff, and Peters & Chunka, Lincoln, for appellant.

Paul L. Douglas, Atty. Gen., and Ralph H. Gillan, Asst. Atty. Gen., for appellee.

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

HASTINGS, Justice.

Banner County, Nebraska, has appealed from an order of the State Board of Equalization and Assessment (State Board) increasing the assessed value of real property in Banner County. The State Board ordered an increase in valuation in Banner County of all property other than farmland by 200 percent, of irrigated farmland by 23 percent, of dryland farms by 62 percent, and of range and meadowland by 10 percent. The county sets forth 17 assignments of...

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