Banner County v. State Board of Equalization

Banner County, Nebraska, has appealed from an order of the State Board of Equalization and Assessment (State Board) increasing the assessed value of real property in Banner County. The State Board ordered an increase in valuation in Banner County of all property other than farmland by 200 percent, of irrigated farmland by 23 percent, of dryland farms by 62 percent, and of range and meadowland by 10 percent. The county sets forth 17 assignments of error, many of which overlap, and most of them have been determined by this court in Box Butte County v. State Board of Equalization & Assessment,…