Riha Farms, Inc. v. Dvorak

Riha Farms, Inc., and other Sarpy County landowners brought this action against various Sarpy County officials and the Nebraska Tax Commissioner seeking to have a 1980 reappraisal of agricultural real estate in Sarpy County declared void and unenforceable, and to enjoin the defendants from assessing or collecting 1980 real property taxes based upon valuations in excess of the 1979 valuations. The District Court found that the assessments of agricultural lands in Sarpy County for the year 1980 were not void, that the plaintiffs had an adequate and exclusive remedy at law which they had not…