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RIHA FARMS, INC. v. DVORAK

No. 44298.

322 N.W.2d 801 (1982)

212 Neb. 391

RIHA FARMS, INC., a Nebraska corporation, et al., Appellants, v. Albin DVORAK, Assessor, Sarpy County, Nebraska, et al., Appellees.

Supreme Court of Nebraska.

August 6, 1982.

Attorney(s) appearing for the Case

Warren S. Zweiback, Patricia A. Lamberty and Richard A. DeWitt of Zweiback, Kasher, Flaherty & DeWitt, P. C., Omaha, for appellants.

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

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

McCOWN, Justice.

Riha Farms, Inc., and other Sarpy County landowners brought this action against various Sarpy County officials and the Nebraska Tax Commissioner seeking to have a 1980 reappraisal of agricultural real estate in Sarpy County declared void and unenforceable, and to enjoin the defendants from assessing or collecting 1980 real property taxes based upon valuations in excess of the 1979 valuations. The District Court found that the assessments of agricultural...

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