Great Western Sugar Co. v. State Board of Equalization & Assessment

In this proceeding, Great Western Sugar Company, the owner of sugar beet processing plants in Scotts Bluff and Morrill Counties, Nebraska, has appealed from the action of the State Board of Equalization and Assessment in ordering the following percentage increases in valuations of various classes of real estate:

Morrill Scotts Bluff County_County

Farmland Irrigated 23 23

Dryland 62 75

Pasture NA NA

Meadow and range 10 84

All other property* 38 84

(*This includes urban real property, rural improvements, suburban homesites, improvements on leased land, and commercial and industrial property.)

The basis…