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NEBCO v. BD. OF EQUALIZATION

No. S-94-263.

547 N.W.2d 499 (1996)

250 Neb. 81

NEBCO, INC., Appellant, v. BOARD OF EQUALIZATION OF CITY OF LINCOLN, Nebraska, and City of Lincoln, Nebraska, a municipal corporation, Appellees.

Supreme Court of Nebraska.

May 17, 1996.

Attorney(s) appearing for the Case

James W. Hewitt, Lincoln, for appellant.

William F. Austin, Lincoln City Attorney, and Don W. Taute, Lincoln, for appellees.

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

LANPHIER, Associate Justice.

Plaintiff, NEBCO, Inc., appeals a decision of the district court for Lancaster County which affirmed a paving assessment against unimproved property made by the Lincoln City Council sitting as a board of equalization.

NEBCO owns approximately 150 acres of farmland on the northern edge of Lincoln. The property is unimproved, undivided, and unplatted farmland zoned "agricultural."

On July 2, 1990, the Lincoln City Council...

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