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GORDMAN PROP. v. HALL CTY. BD. OF EQUAL.

No. 85-268.

403 N.W.2d 366 (1987)

225 Neb. 169

GORDMAN PROPERTIES COMPANY, formerly known as Gordman Partnership, a Partnership, et al., Appellants, v. BOARD OF EQUALIZATION OF HALL COUNTY, Nebraska, et al., Appellees.

Supreme Court of Nebraska.

April 10, 1987.

Attorney(s) appearing for the Case

James A. Beltzer of Luebs, Dowding, Beltzer, Leininger, Smith & Busick, Grand Island, for appellants.

Michael P. Norris and Jerom E. Janulewicz, Deputy Hall Co. Attys., for appellees.

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

SHANAHAN, Justice.

Gordman Properties Company appeals dismissal of its petitions in the district court for Hall County after Gordman had presented evidence and rested its case in appeals from actions of the board of equalization of Hall County, which had approved an increase in the tax valuation of Gordman's real estate.

For purposes of taxation, on January 1, 1983, Gordman's real estate had an aggregate value of $1,762,500—$388,120 for land valuation...

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