Spencer Holiday House, Inc. v. County Board of Equalization

This is an appeal by Spencer Holiday House, Inc., appellant, from the decision of the District Court of Gage County which affirmed the Gage County Board of Equalization’s (board) determination of the actual value of appellant’s property for the year 1981. The appellant assigns as its single error the District Court’s finding that the board’s determination of actual value was correct.

The appellant owned the Spencer Holiday House, which is a motel located in Beatrice, Nebraska, consisting of 65 units or rooms, 51 of which were constructed in 1965 and 14 of which were constructed in 1974. In…