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JONES v. VALLEY COUNTY BD. OF EQUALIZATION

No. 43561.

304 N.W.2d 396 (1981)

208 Neb. 559

Lowell A. JONES, Appellant, v. VALLEY COUNTY BOARD OF EQUALIZATION et al., Appellees.

Supreme Court of Nebraska.

April 10, 1981.

Attorney(s) appearing for the Case

Donald H. Weaver of Anderson, Vipperman, Weaver, Hinman & Hall, Grand Island, for appellant.

Paul L. Douglas, Atty. Gen., Ralph H. Gillan, Asst. Atty. Gen., Lincoln, and Gregory G. Jensen, Valley County Atty., Ord, for appellees.

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

McCOWN, Justice.

This is an action for a declaratory judgment seeking to have the 1979 increase in real property tax assessments in Valley County, Nebraska, declared void. The District Court entered judgment in favor of the defendants and dismissed plaintiff's petition.

The plaintiff, in various capacities, is the owner of numerous tracts of real property located in Valley County, Nebraska. In 1977 Valley County contracted with an appraisal company for a reappraisal...

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