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FUTURE MOTELS v. CUSTER COUNTY BD. EQUAL.

No. S-93-369.

527 N.W.2d 861 (1995)

247 Neb. 436

FUTURE MOTELS, INC., A Nebraska Corporation, Appellant, v. CUSTER COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

February 24, 1995.

Attorney(s) appearing for the Case

Steven O. Stumpff and Cheryl C. Pollard, of Stumpff Law Office, Broken Bow, for appellant.

Glenn A. Clark, Custer County Atty., Broken Bow, for appellee.

HASTINGS, C.J., and WHITE, CAPORALE, FAHRNBRUCH, LANPHIER, WRIGHT, and CONNOLLY, JJ.

WRIGHT, Justice.

Future Motels, Inc., appeals a judgment of the Custer County District Court which affirmed a decision of the Custer County Board of Equalization (Board). The district court found (1) that Future Motels had not met its burden of proof by showing that the value of its property had been arbitrarily or unlawfully fixed by the Board in an amount greater than its actual value, or by showing that the value had not been fairly and proportionately equalized...

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