Warner v. Board of Equalization

The Board of Equalization of Lincoln County, Nebraska (Board of Equalization), appeals from a judgment entered by the District Court for Lincoln County finding that the Board of Equalization disproportionately and unequally assessed real estate owned by appellee, Archie A. Warner. We believe that the trial court was correct in its determination and affirm the judgment.

At the outset we note that this is not a case of property being valued in excess of its actual value in violation of Neb. Rev. Stat. § 77-201 (Reissue 1981) but, rather, as we have noted, property being valued in violation of…