Ryan v. Douglas County Board of Equalization

Ten defendant taxpayers, appellants herein, appeal from a decree of the District Court for Douglas *292County in an action for declaratory judgment in which the court held void the action taken by the Douglas County board of equalization on May 31, 1974, reducing the valuations of all the defendant taxpayers’ separate properties. The decree of the court, although holding that the action of the board was void (apparently because untimely under the provisions of section 77-1502, R. R. S. 1943), nonetheless held that constitutional due process required all defendant taxpayers be granted another…