Arneson v. Cedar County

Coady, D.J.

This appeal involves a dispute over the valuation for tax purposes of 80 acres of farmland in Cedar County, Nebraska, owned by the appellant, Patricia Ewdng Arneson. In 1978 the county board of equalization raised the assessed value of her land, hereinafter referred to as the north eighty, from $7,125 to $11,190, after having changed its classification from dryland to irrigated land.

The plaintiff appealed that decision to the District Court for Cedar County, where the original decision was affirmed. The plaintiff has appealed to this court. We affirm the District Court.

*63Appellant’s…