County of Lancaster v. State Board of Equalization & Assessment

In this equalization proceeding Lancaster County was ordered to increase valuations of certain real estate set out in its 1966 abstract of assessment. The county contends on appeal that the order should be reversed because the findings are inadequate.

The abstract shows valuations of property according to the following subclasses:

R. Rural Class U. Urban Class

1.' Agricultural land 1. Residential land

2. Agricultural improve- 2. ments Residential improvements

3. Suburban ' residential 3. ■ land Commercial land

4. Suburban residential 4. improvements ‘ Commercial improvements

5. Suburban commercial…