County of Kearney v. State Board of Equalization & Assessment

Kearney County, claiming in this appeal that it is entitled to a reduction of the valuations expressed in its own abstract of assessment furnished the State Board of Equalization and Assessment in 1967, appeals from the order of the Board fixing the values, without change, as recited in its abstract of assessment. We affirm the order of the Board.

If the Board’s action is arbitrary, based on the record before us, it will be reversed. County of Blaine v. State Board of Equalization & Assessment, 180 Neb. 471, 143 N. W. 2d 880; Fromkin v. State, 158 Neb. 377, 63 N. W. 2d 332. The main thrust of…