Konicek v. Board of Equalization

The plaintiff owns the southeast quarter of Section *6493-19-3 in Colfax County, Nebraska. In 1978 the plaintiff’s property was valued for tax purposes at $98,540 actual value. In 1979 the plaintiff filed a protest before the county board of equalization requesting that the assessed value of his property be reduced because the improvements on his land had not been valued proportionately with other property in the county. The county board increased the value of the plaintiff’s property to $104,600. The value was subsequently increased by action of the State Board of Equalization and Assessment to…