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TRAILBLAZER PIPELINE v. STATE BD. OF EQUAL.

Nos. 88-707, 88-708.

442 N.W.2d 386 (1989)

232 Neb. 823

TRAILBLAZER PIPELINE COMPANY, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. NATURAL GAS PIPELINE COMPANY OF AMERICA, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

July 14, 1989.

Attorney(s) appearing for the Case

William R. Johnson of Kennedy, Holland, DeLacy & Svoboda, Omaha, and Bruce J. McWhirter of Ross & Hardies, Chicago, Ill., 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.

These two cases, although briefed separately, were consolidated for argument. Trailblazer Pipeline Company (Trailblazer) and Natural Gas Pipeline Company of America (NGPL) are both public service entities within the meaning of Neb.Rev.Stat. § 77-801 (Reissue 1986). They have each appealed from the order of the State Board of Equalization and Assessment (the Board) to equalize all centrally assessed property valued by the state through...

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