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LINCOLN TEL. & TEL. CO. v. COUNTY BD., ETC.

Nos. 43343, 43344.

308 N.W.2d 515 (1981)

209 Neb. 465

LINCOLN TELEPHONE AND TELEGRAPH COMPANY, a corporation, Appellant and Cross-Appellee, v. COUNTY BOARD OF EQUALIZATION OF the COUNTY OF YORK OF the STATE OF NEBRASKA and County of York, Nebraska, Appellees and Cross-Appellants.

Supreme Court of Nebraska.

July 17, 1981.

Attorney(s) appearing for the Case

Richard W. Smith and Charles E. Lowe of Woods, Aitken, Smith, Greer, Overcash & Spangler, Lincoln, for appellant and crossappellee.

Vincent Valentino, York County Atty. and Michael J. Murphy, Deputy County Atty., York, for appellees and cross-appellants.

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

CLINTON, Justice.

These two actions are appeals from the County Board of Equalization (hereinafter board) of York County, Nebraska, denying the protests of the plaintiff, the Lincoln Telephone and Telegraph Company (hereinafter LT&T), by which it sought reductions in the assessed value of its personal property located in York County, Nebraska, for the years 1976 and 1977. For the year 1976, LT&T returned its property at an assessed value of $1,159,566. For...

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