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HASTINGS BLDG. CO. v. BD. OF EQUALIZATION

No. 44429.

326 N.W.2d 670 (1982)

212 Neb. 847

HASTINGS BUILDING CO., a corporation, et al., Appellees, v. BOARD OF EQUALIZATION OF ADAMS COUNTY, et al., Appellants.

Supreme Court of Nebraska.

November 19, 1982.

Attorney(s) appearing for the Case

Arthur C. Toogood, Adams County Atty., Hastings, for appellants.

William M. Connolly of Conway & Connolly, Hastings, for appellees.

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

McCOWN, Justice.

The plaintiffs, Hastings Building Co. and Hastings Mall, Inc., filed protests with the board of equalization of Adams County complaining that the value of plaintiffs' shopping mall properties for tax purposes as fixed and determined by the county board was in excess of the actual value of the properties for the years 1979 and 1980 and that such assessments were excessive, arbitrary, and unreasonable. The protests were denied by the county board and...

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