JEMCO, Inc. v. Board of Equalization

Plaintiff-appellant, JEMCO, Inc., a Nebraska corporation, is the owner of a brick-veneer four-unit apartment building located in Alliance, Box Butte County, Nebraska. The Box Butte County assessor valued JEMCO’s property for the year 1989 in accordance with the “Box Butte County 1989 Board of Equalization Resolution,” which allowed the value of multifamily dwellings to be adjusted downward without protest by the owners. The value of the property in question was reduced from $83,040 to $80,000 for 1989.

JEMCO did not file a protest with defendant-appellee, Box Butte County Board of Equalization…