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  5. 584 N.W.2d 63 (1998)
 

KAWASKI MOTORS v. LANCASTER COUNTY BD.

No. A-97-773.

584 N.W.2d 63 (1998)

7 Neb. App. 655

KAWASKI MOTORS CORP., Appellant, v. LANCASTER COUNTY BOARD OF EQUALIZATION, Appellee.

Court of Appeals of Nebraska.

September 15, 1998.

Attorney(s) appearing for the Case

Edward E. Embree II, of Neill, Scott, Terrill & Embree, L.L.C., Lenexa, KS, for appellant.

Gary E. Lacey, Lancaster County Attorney, and Michael E. Thew, Lincoln, for appellee.

HANNON, SIEVERS, and MUES, JJ.

HANNON, Judge.

Kawasaki Motors Corp. (Kawasaki) appeals the order of the Nebraska Tax Equalization and Review Commission (Commission) which upheld the valuation by the Lancaster County Board of Equalization (Board), for property tax purposes, of $13,916,455 for Kawasaki's manufacturing plant. The Commission found the evidence did not show the Board's action to be arbitrary and capricious and affirmed the Board's decision. We find the evidence shows the Board's action...

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