Jesse v. Box Butte County Board of Equalization

This is an appeal from the levy for nonresident high school education made by the county board of equalization of Box Butte County, Nebraska, in 1983, pursuant to Neb. Rev. Stat. § 79-4,102 (Cum. Supp. 1982).

The plaintiffs are residents and taxpayers of Class I school districts (K-8) in Box Butte County. The defendants are the school districts of Alliance, Hemingford, Crawford, and Mitchell, Nebraska, which are Class III school districts (K-12) under Neb. Rev. Stat. § 79-102 (Reissue 1981). The county board of equalization, the county treasurer, and the county superintendent of Box Butte…