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LaGORD ASSOCIATES v. COUNTY OF CASS

No. 43362.

306 N.W.2d 578 (1981)

209 Neb. 99

LaGORD ASSOCIATES, a partnership, Appellant, v. COUNTY OF CASS, Nebraska, Appellee.

Supreme Court of Nebraska.

June 5, 1981.

Attorney(s) appearing for the Case

Robert C. Doyle of Walsh, Walentine, Miles, Fullenkamp, & O'Toole, Omaha, for appellant.

Ronald D. Moravec, Cass County Atty., Plattsmouth, for appellee.

Heard before KRIVOSHA, C. J., WHITE, and HASTINGS, JJ., and VAN PELT and CAPORALE, District Judges.

VAN PELT, District Judge.

This is an appeal by the plaintiff taxpayer from an order of the Cass County District Court which affirmed the assessment of plaintiff's property made by the Cass County Board of Equalization. The plaintiff owns the Nottingham Court apartments, a 48-unit complex near Plattsmouth. The actual value of this property for tax purposes in 1978 was $315,000. The Cass County assessor revalued the property as of January 1, 1979, at $739,425. The State...

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