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  5. 525 N.W.2d 221 (1995)
 

R-D INV. CO. v. BOARD OF EQUALIZATION

No. S-93-903.

525 N.W.2d 221 (1995)

247 Neb. 162

R-D INVESTMENT COMPANY, Appellant, v. BOARD OF EQUALIZATION OF SARPY COUNTY, Nebraska, Appellee.

Supreme Court of Nebraska.

January 6, 1995.

Attorney(s) appearing for the Case

Jeffrey A. Silver, Omaha, for appellant.

Michael D. Wellman, Sarpy County Atty., and Henry L. Wendt, Papillion, for appellee.

HASTINGS, C.J., WHITE, CAPORALE, LANPHIER and WRIGHT, JJ., GRANT, J., Retired, and HOWARD, District Judge, Retired.

WRIGHT, Justice.

R-D Investment Company (R-D) appeals the decision of the Sarpy County District Court which affirmed the refusal by the Board of Equalization of Sarpy County, Nebraska (Board), to equalize the value of R-D's real estate to zero.

SCOPE OF REVIEW

Whether a question is raised by the parties concerning jurisdiction of a lower court or tribunal, it is not only within the power but the duty of...

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