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HALL CTY. v. STATE BD. OF EQUALIZATION

No. S-95-895.

549 N.W.2d 164 (1996)

250 Neb. 323

HALL COUNTY, Nebraska, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

June 14, 1996.

Attorney(s) appearing for the Case

Jerom E. Janulewicz, Deputy Hall County Attorney, for appellant.

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellee.

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

WHITE, Chief Justice.

This is an appeal by Hall County, Nebraska, from the order of the State Board of Equalization and Assessment (board), dated August 15, 1995, refusing to order a reduction in the assessed valuations of taxable real property in Hall County.

Hall County contends that by refusing to reduce the assessed residential real property values in Hall County, the board acted arbitrarily, capriciously, and...

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