County of Sioux v. State Board of Equalization & Assessment

This is an appeal from the action of the State Board of Equalization and Assessment ordering increases of assessed valuations of Box Butte, Lincoln, and Sioux Counties. Appellee will be hereinafter referred to as state board.

The order as to Box Butte County provided for an increase of 52 percent for agricultural lands. The order as to Sioux County provided' for a 30 percent increase for agricultural lands. Both of these orders state that the increases are ordered in consideration of a 3-year sales assessment ratio, agricultural statistics, Walters’ appraisal study, 'and testimony of the…