Berkshire v. Douglas County Board of Equalization

White, C. Thomas, J.

These actions stem from taxpayers’ appeals challenging determinations by the Douglas County Board of Equalization as to the situs of personal property. The actions, being directly related and involving the same issues, have been consolidated on this appeal. The taxpayers voiced their complaints before the Board of Equalization. Upon dismissal of the complaints by the Board, the taxpayers appealed to the District Court alleging that the Board abused its discretion. The District Court upheld the decision of the Board and we affirm.

One of the defendants, Xerox Corporation,…