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BEYNON v. BD. OF EQUALIZATION OF LANCASTER CTY.

No. 81-578.

329 N.W.2d 857 (1983)

213 Neb. 488

Esther BEYNON, Appellant, v. BOARD OF EQUALIZATION OF LANCASTER COUNTY, Nebraska, Appellee.

Supreme Court of Nebraska.

February 11, 1983.

Attorney(s) appearing for the Case

Ira D. Beynon and John H. Sohl, Lincoln, for appellant.

Ron Lahners, Lancaster County Atty., Michael G. Heavican, and Douglas D. Cyr, Lincoln, for appellee.

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

McCOWN, Justice.

This is a direct appeal by the owner of an improved quarter section of agricultural land situated in Lancaster County, Nebraska, from the action of the county board of equalization fixing the valuation of plaintiff's land for tax purposes for 1980. Plaintiff's protest was denied by the county board of equalization, and on appeal the District Court affirmed the action of the county board of equalization.

Plaintiff is the owner of 160 acres...

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