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FIRST NAT. BANK & TRUST v. OTOE COUNTY

No. 87-949.

445 N.W.2d 880 (1989)

233 Neb. 412

FIRST NATIONAL BANK & TRUST OF SYRACUSE, Nebraska, Appellant, v. OTOE COUNTY, Nebraska, et al., Appellees.

Supreme Court of Nebraska.

September 22, 1989.

Attorney(s) appearing for the Case

Otto H. Wellensiek, Nebraska City, for appellant.

John F. Steinheider, of Hoch & Steinheider, Nebraska City, for appellee Otoe County.

BOSLAUGH, CAPORALE, SHANAHAN, GRANT, and FAHRNBRUCH, JJ., and COLWELL, District Judge, Retired.

SHANAHAN, Justice.

First National Bank & Trust of Syracuse, Nebraska (Bank), appeals from the district court's judgment affirming the Otoe County Board of Equalization's decision concerning the actual value of the Bank's real estate for 1986 taxation. The Bank claims that the court erred in upholding the board's valuation and excluding certain evidence.

THE NEW BANK

In September 1984, the Bank completed construction of its new banking facility...

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