County of Otoe v. State Board of Equalization & Assessment

The Legislature enlarged the time for appeal from valuation orders made by the State Board of Equalization and Assessment in the year 1966. In August 1967, 13 counties and a taxpayer of another county appealed from a board decision entered in August 1966. Constitutional objection to the statutory provision has been raised by motions to dismiss the appeals. The motions are based on the prohibition against special legislation regulating the practice of courts of justice. Art. Ill, § 18, Constitution of Nebraska.

Since 1921 the period fixed for appeal from a decision of the board has been 10…