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T-V TRANSMISSION v. COUNTY BD. OF EQUALIZATION

No. 82-530.

338 N.W.2d 752 (1983)

215 Neb. 363

T-V TRANSMISSION, INC., a Nebraska corporation, doing business as Cablevision, Appellant, v. COUNTY BOARD OF EQUALIZATION OF PAWNEE COUNTY, Nebraska, and Pawnee County, Appellees.

Supreme Court of Nebraska.

September 30, 1983.

Attorney(s) appearing for the Case

Charles D. Humble of Ginsburg, Rosenberg, Ginsburg, Cathcart, Curry & Gordon, Lincoln, for appellant.

L. Joe Stehlik, Pawnee County Atty., Pawnee City, for appellees.

KRIVOSHA, C.J., BOSLAUGH, WHITE, HASTINGS, CAPORALE, and SHANAHAN, JJ., and GRANT, District Judge.

HASTINGS, Justice.

The plaintiff, T-V Transmission, Inc., has appealed from an order of the District Court which had affirmed the action of the defendant County Board of Equalization of Pawnee County. That board assessed "station connects," or aerial housedrops, as personal property belonging to the plaintiff rather than as fixtures attached to the real estate of each individual homeowner subscriber. Such action on the part of the District Court constitutes the sole...

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