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N. NATURAL GAS v. BD. OF EQUAL. & ASSESS.

No. 88-706.

443 N.W.2d 249 (1989)

232 Neb. 806

NORTHERN NATURAL GAS COMPANY and Enron Liquids Pipeline Company, Appellants, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

July 14, 1989.

Attorney(s) appearing for the Case

John K. Boyer, Norman H. Wright, and Amy S. Bones of Fraser, Stryker, Vaughn, Meusey, Olson, Boyer & Bloch, P.C., Omaha, for appellants.

Robert M. Spire, Atty. Gen. and L. Jay Bartel, Lincoln, for appellee.

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

HASTINGS, Chief Justice.

This is an appeal by Northern Natural Gas Company and Enron Liquids Pipeline Company (hereinafter collectively referred to as Enron) from a decision of the Nebraska State Board of Equalization and Assessment (the Board) with respect to a request made by Enron for equalization of centrally assessed property.

Enron appealed directly to this court pursuant to Neb.Rev.Stat. § 77-510 (Cum.Supp.1988), which provides in part: "From any...

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