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POTTS v. BOARD OF EQUALIZATION, ETC.

No. 81-616.

328 N.W.2d 175 (1982)

213 Neb. 37

Jack A. POTTS and Yvonne L. Potts, Appellees and Cross-Appellants, v. The BOARD OF EQUALIZATION OF HAMILTON COUNTY and Hamilton County, Nebraska, Appellants and Cross-Appellees.

Supreme Court of Nebraska.

December 10, 1982.

Attorney(s) appearing for the Case

Michael J. Owens, Hamilton County Atty., Aurora, for appellants and cross-appellees.

Jack A. Potts and Yvonne L. Potts, pro se.

Before BOSLAUGH, McCOWN, CLINTON, and WHITE, JJ., and BRODKEY, J., Retired.

BRODKEY, Justice, Retired.

The appellants, the Board of Equalization of Hamilton County and Hamilton County, Nebraska, appeal to this court from a judgment entered by the District Court of Hamilton County finding that the actual value of certain real estate for taxation purposes in 1980, owned by the appellees herein, Jack A. Potts and Yvonne L. Potts, was $150,000. The only issue involved in this appeal is whether or not the property involved in this case was valued...

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