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COUNTY TAX LEVY BY BOX BUTTE COUNTY

No. 84-641.

374 N.W.2d 235 (1985)

220 Neb. 897

In re 1983-84 COUNTY TAX LEVY BY BOX BUTTE COUNTY BOARD OF EQUALIZATION. Raymond E. JESSE, et al., Appellees and Cross-Appellants, v. BOX BUTTE COUNTY BOARD OF EQUALIZATION, et al., Appellees and Cross-Appellees, School District of Hemingford, Box Butte County, Nebraska, et al., Appellants and Cross-Appellees.

Supreme Court of Nebraska.

September 27, 1985.

Attorney(s) appearing for the Case

Thomas A. Danehey of Reddish, Curtiss, Moravek & Danehey; Laurice M. Margheim, Alliance, William L. Howland of Bump, Howland & Watson, Chadron, and G. Randolph Reed, Mitchell, for appellant School Districts.

Walter R. Metz, Jr., of Metz & Metz, Alliance, for appellees Jesse, et al.

Kenneth W. Payne, Box Butte County Attorney, for appellees Board of Equalization, et al.

Neal E. Stenberg, Lincoln, for amicus curiae Neb. Ass'n of School Boards.

David A. Domina of Domina & Gerrard, P.C., Norfolk, for amicus curiae Neb. Council of School Administrators.

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

BOSLAUGH, Justice.

This is an appeal from the levy for nonresident high school education made by the county board of equalization of Box Butte County, Nebraska, in 1983, pursuant to Neb.Rev.Stat. § 79-4,102 (Cum.Supp.1982).

The plaintiffs are residents and taxpayers of Class I school districts (K-8) in Box Butte County. The defendants are the school districts of Alliance, Hemingford, Crawford, and Mitchell, Nebraska, which are Class III school districts...

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