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MAPCO AMMONIA PIPELINE v. BD. OF EQUAL.

Nos. S-91-1069 to S-91-1072.

494 N.W.2d 535 (1993)

242 Neb. 263

MAPCO AMMONIA PIPELINE, INC., Appellant and Cross-Appellee, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee and Cross-Appellee, and Gage County et al., Appellees and Cross-Appellants. MID-AMERICA PIPELINE COMPANY, Appellant and Cross-Appellee, v. STATE BOARD of EQUALIZATION and ASSESSMENT, Appellee and Cross-Appellee, and Gage County et al., Appellees and Cross-Appellants. TRAILBLAZER PIPELINE COMPANY, Appellant and Cross-Appellee, v. STATE BOARD of EQUALIZATION and ASSESSMENT, Appellee and Cross-Appellee, and Gage County et al., Appellees and Cross-Appellants. NATURAL GAS PIPELINE COMPANY of AMERICA, Appellant and Cross-Appellee, v. STATE BOARD of EQUALIZATION and ASSESSMENT, Appellee and Cross-Appellee, and Gage County et al., Appellees and Cross-Appellants.

Supreme Court of Nebraska.

January 22, 1993.

Attorney(s) appearing for the Case

William R. Johnson, of Kennedy, Holland, DeLacy & Svoboda, Omaha, for appellants.

Don Stenberg, Atty. Gen., and L. Jay Bartel, Lincoln, for appellee State Bd. of Equalization.

Patrick T. O'Brien, of Bauer, Galter, O'Brien & Allan, Lincoln, for appellees Gage County et al.

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

BOSLAUGH, Justice.

This is an appeal from the order of the State Board of Equalization and Assessment (State Board) entered on the remand of MAPCO Ammonia Pipeline v. State Bd. of Equal., 238 Neb. 565, 471 N.W.2d 734 (1991), and other similar cases involving appeals from the August 15, 1990, findings and order of the State Board denying the appellants' claims for property tax relief. In the...

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