Box Butte County v. State Board of Equalization & Assessment

These are appeals from the action of the State Board of Equalization and Assessment (State Board), ordering increases in the assessed valuations of real estate throughout the state. The counties involved in these appeals and the percentage increases are as follows:

County Irrigated Dryland Pasture Range All Other and Property Meadow

Sheridan 23 62 NA 1° 132

Dawes 23 62 NA 10 64

Box Butte 53 92 NA 53 172

Seotts Bluff 23 75 NA 10 84

By way of further explanation, the “All Other Property” designation includes all urban real property, rural improvements, suburban homesites, improvements on leased land,…