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JEMCO v. BD. OF EQUALIZATION

No. S-90-331.

495 N.W.2d 44 (1993)

242 Neb. 361

JEMCO, INC., a Nebraska Corporation, Appellant, v. BOARD OF EQUALIZATION OF BOX BUTTE COUNTY, Appellee.

Supreme Court of Nebraska.

February 5, 1993.

Attorney(s) appearing for the Case

A.T. Reddish, Alliance, for appellant.

Laurice M. Margheim, Box Butte County Atty., for appellee.

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

GRANT, Justice.

Plaintiff-appellant, JEMCO, Inc., a Nebraska corporation, is the owner of a brickveneer four-unit apartment building located in Alliance, Box Butte County, Nebraska. The Box Butte County assessor valued JEMCO's property for the year 1989 in accordance with the "Box Butte County 1989 Board of Equalization Resolution," which allowed the value of multifamily dwellings to be adjusted downward without protest by the owners. The value of the property in...

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