Lancaster County v. Brown

Ames, C.

Jennie E. Brown was, in the year 1904, the owner of certain dwelling house property situate in the city of Lincoln, which the county assessor and his deputy valued and returned for taxation at the sum of $31,850. She made complaint to the county board sitting as a board of equalization that the property did not exceed $20,000 in value and asked to have the valuation reduced to that sum. The county board took the matter into consideration and after hearing testimony reduced the amount to $25,000. Prom an order of the board fixing the valuation at the last named sum an appeal was taken…