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SPENCER HOLIDAY HOUSE v. CTY. BD. OF EQUAL

No. 84-487.

371 N.W.2d 286 (1985)

220 Neb. 607

SPENCER HOLIDAY HOUSE, INC., a Corporation, Appellant, v. COUNTY BOARD OF EQUALIZATION OF GAGE COUNTY, Nebraska, Appellee.

Supreme Court of Nebraska.

August 2, 1985.

Attorney(s) appearing for the Case

William E. Peters of Peters & Chunka, Lincoln, for appellant.

Jerry L. Shelton, Deputy Gage County Atty., for appellee.

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

PER CURIAM.

Spencer Holiday House, Inc. (Spencer), appeals the judgment of the district court for Gage County which affirmed the Gage County Board of Equalization's determination of value of Spencer's motel for real estate taxation. We affirm.

Spencer operates a 65-unit motel located on a 3.62-acre tract adjacent to U.S. Highway 77 at the edge of Beatrice. The motel complex consists of three buildings. One building, constructed in 1965, houses a restaurant...

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