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CHIEF INDUSTRIES v. BD. OF EQUALIZATION

No. 86-059.

422 N.W.2d 324 (1988)

228 Neb. 275

CHIEF INDUSTRIES, INC., Appellee, v. HAMILTON COUNTY BOARD OF EQUALIZATION, Appellant.

Supreme Court of Nebraska.

April 21, 1988.

Attorney(s) appearing for the Case

Michael J. Owens, Hamilton Co. Atty., for appellant.

Norman H. Wright of Fraser, Stryker, Veach, Vaughn, Meusey, Olson, Boyer & Bloch, P.C., Omaha, for appellee.

BOSLAUGH, CAPORALE, and GRANT, JJ., and RIST and CLARK, District Judges.

CLARK, District Judge.

This is an action on appeal from a finding of the Hamilton County Board of Equalization (hereinafter board), regarding the 1984 real property tax assessment of the taxpayer, Chief Industries, Inc. (hereinafter Chief). Chief owns and operates a trailer-manufacturing facility consisting of seven buildings located in Hamilton County near the city of Aurora. For tax year 1984, the Hamilton County assessor found the actual value of Chief's property...

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