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BEYNON FARM PRODUCTS CORP. v. BD. OF EQUAL.

No. 82-188.

331 N.W.2d 531 (1983)

213 Neb. 815

BEYNON FARM PRODUCTS CORPORATION, Appellant, v. The BOARD OF EQUALIZATION OF GOSPER COUNTY, Nebraska, Appellee.

Supreme Court of Nebraska.

March 25, 1983.

Attorney(s) appearing for the Case

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

Carlton E. Clark, Gosper County Atty., Elwood, for appellee.

BOSLAUGH and CAPORALE, JJ., SPENCER and BRODKEY, JJ., Retired, and GRANT, District Judge.

CAPORALE, Justice.

Plaintiff-appellant, Beynon Farm Products Corporation (Beynon), appeals from the judgment of the District Court finding the actual value of its quarter section of agricultural real estate in Gosper County for taxation purposes in 1981 to be $188,070, including an assessment of $11,240 for the single improvement of a grain bin and associated equipment. That value was fixed by the county assessor and left undisturbed by the defendant-appellee, Board...

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