COUNTY OF ADAMS v. BD. OF EQUAL.

No. S-95-1122.

566 N.W.2d 392 (1997)

252 Neb. 847

COUNTY OF ADAMS et al., Appellants, v. NEBRASKA STATE BOARD OF EQUALIZATION AND ASSESSMENT et al., Appellees.

Supreme Court of Nebraska.

July 25, 1997.


Attorney(s) appearing for the Case

Patrick T. O'Brien, of Bauer & Galter Law Firm, Paul L. Douglas, and John M. Boehm, Lincoln, for appellants.

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

Tim Engler, of Harding, Shultz & Downs, Lincoln, for appellees Mid-America Long Distance Corp. et al.

William R. Johnson and Raymond E. Walden, of Kennedy, Holland, DeLacy & Svoboda, Omaha, for appellees Natural Gas Pipeline Company of America et al.

William E. Peters, of Peters & Chunka, P.C., Lincoln, for appellees Williams Natural Gas Co. et al.

Norman H. Wright, of Fraser, Stryker, Vaughn, Meusey, Olson, Boyer & Bloch, P.C., Omaha, for appellees American Airlines, Inc., et al.

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


WRIGHT, Justice.

The appellants are 124 political subdivisions of the State of Nebraska, including 72 counties, 23 cities, and 29 school districts (Subdivisions). The Subdivisions appeal from the order of the Lancaster County District Court, which sustained demurrers to the Subdivisions' petitions. The demurrers were filed by the appellees, the Nebraska State Board of Equalization and Assessment (Board) and numerous taxpayers.

SCOPE OF REVIEW

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