Otradovsky v. BOARD OF EQUALIZATION, ETC.

This appeal involves a dispute over the valuation for tax purposes of 74 acres of farmland in Colfax County, Nebraska, owned by the plaintiff, Editha Otradovsky. In 1978, the plaintiff filed a protest with the County Board of Equalization requesting that the assessed value of the 74 acres be reduced from $60,980 to $58,516. The protest alleged that the land had been erroneously classified as irrigated land because 59 of the 74 acres could not be irrigated from any well on the plaintiff’s land.

The County Board of Equalization made no change in the valuation, and on appeal to the District Court…