LaGORD ASSOCIATES v. County of Cass

Van Pelt, District Judge.

This is an appeal by the plaintiff taxpayer from an order of the Cass County District Court which affirmed the assessment of plaintiffs property made by the Cass County Board of Equalization. The plaintiff owns the Nottingham Court apartments, a 48-unit complex near Plattsmouth. The actual value of this property for tax purposes in 1978 was $315,000. The Cass County assessor revalued the property as of January 1, 1979, at $739,425. The State Board of Equalization and Assessment increased all Cass County property an additional 9 percent, raising the actual value for…