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LOUP CITY v. NEBRASKA DEPT. OF REV.

No. S-95-655.

562 N.W.2d 551 (1997)

252 Neb. 387

LOUP CITY PUBLIC SCHOOLS, SCHOOL DISTRICT NO. 1 OF SHERMAN COUNTY, Appellant, v. NEBRASKA DEPARTMENT OF REVENUE and State Tax Commissioner, M. Berri Balka, Appellees.

Supreme Court of Nebraska.

May 2, 1997.

Attorney(s) appearing for the Case

John M. Boehm, Lincoln, and Mark L. Eurek, P.C., Loup City, for appellant.

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

WHITE, C.J., and CAPORALE, WRIGHT, CONNOLLY, GERRARD, STEPHAN, and McCORMACK, JJ.

GERRARD, Justice.

Loup City Public Schools, School District No. 1 of Sherman County (district), appeals the order of the Lancaster County District Court affirming the determination by the Nebraska Department of Revenue (department) of the adjusted valuation for agricultural land in Sherman County and certification of that value to the State Department of Education for use in determining state aid distributions. Because...

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