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METROMAIL v. SEWARD BD. OF EQUALIZATION

No. S-93-891.

530 N.W.2d 903 (1995)

247 Neb. 877

METROMAIL CORPORATION, Appellant, v. SEWARD COUNTY BOARD OF EQUALIZATION, Appellee.

Supreme Court of Nebraska.

April 27, 1995.

Attorney(s) appearing for the Case

Paul M. Schudel, of Woods & Aitken, Lincoln, for appellant.

C. Jo Petersen, Seward County Atty., for appellee.

WHITE, C.J., CAPORALE, FAHRNBRUCH, LANPHIER, WRIGHT, and CONNOLLY, JJ., and RONIN, District Judge, Retired.

LANPHIER, Justice.

On April 10, 1991, appellant Metromail Corporation filed a protest with the Seward County Board of Equalization of the 1991 assessment of appellant's real property. Appellant stated the following in its protest:

I request that my Real Estate Property in this County be equalized with the Personal Property that is exempt such as railroads, pipelines, livestock, etc. In order to equalize my Real Estate Property in this County, I request that...

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