Arneson v. Cedar County

321 N.W.2d 427 (1982)

212 Neb. 62

Patricia ARNESON, Appellant,

v.

CEDAR COUNTY, Nebraska, Appellee.

No. 43976.

Supreme Court of Nebraska.

July 2, 1982.

Kenneth M. Olds of Olds, Swarts & Ensz, Wayne, for appellant.

Mark Behm, Cedar County Atty., Hartington, for appellee.

Heard before KRIVOSHA, C. J., HASTINGS, J., COADY and FAHRNBRUCH, District Judges, and RONIN, District Judge, Retired.

COADY, District Judge.

This appeal involves a dispute over the valuation for tax purposes of 80 acres of farmland in Cedar County, Nebraska, owned by the appellant, Patricia Ewing Arneson. In 1978 the county board of…