Abramson v. Bemis

This is an action by a taxpayer and owner of real estate in Douglas County, Nebraska, against Frank W. Bemis, the assessor of Douglas County, and the county commissioners of Douglas County, who are the board of equalization. The purpose of the action was to enjoin the implementation of certain valuation increases of real property in precinct No. 40, in which the plaintiff’s property is located. Pending trial on the merits, the court entered a “restraining order” barring implementation of the valuation increases.

On June 1, 1977, the court granted a motion of the defendants to dismiss the…