County of Sarpy v. State Board of Equalization & Assessment

I respectfully dissent from the decision of the majority. This is an appeal from the State Board of Equalization and Assessment hereinafter referred to as Board. The counties of Boone, Cass, Holt, Loup, Nance, Polk, Sarpy, and Wheeler briefed and presented their cases together and have been so considered. The question presented is whether or not Article VIII, section 1, Consti*767tution of Nebraska, has been complied with. That section states: “Taxes shall be levied by valuation uniformly and proportionately upon all tangible property and franchises, * * Formerly, when the state levied property…