Boyd County v. State Board of Equalization & Assessment

Munday, District Judge.

This is a proceeding in error to review the action of the state board of equalization and assessment for the state of Nebraska, in the matter of the equalization of the assessment of 1940 of improved and unimproved* farm land in Boyd county.

Mention is made by the attorney general in his brief that the writ of error issued by this court was in the form of a writ of certiorari. But as this was not insisted on in his brief nor in oral argument to this court, the decision will be on the merits of the case.

The record shows that the state board of equalization and assessment,…