Rodeo Telephone Membership Corp. v. County of Greeley

The valuation of tangible personal property of a telephone company for tax purposes is involved. The plaintiff, Rodeo Telephone Membership Corporation, owns and operates a telephone system extending into several counties. For the year 1964 the company filed its tangible personal property tax schedule for its property in Greeley County, Nebraska, and reported an actual value of $43,270. The actual value was increased to the sum of $86,088. Plaintiff’s protest was rejected by the county board of equalization. Plaintiff appealed to the district court where its petition was dismissed and this…