County of Loup v. State Board of Equalization & Assessment

This is an appeal by Loupi County, Nebraska, from the order of the State Board of Equalization and Assessment increasing the valuation of rural land and improvements *479as shown by the 1965 abstract of assessment for Loup County.

The county contends that the order of the state board increasing the valuation of rural property was arbitrary and capricious.

The testimony with respect to Loup County shows that Loup County was reappraised in 1957; that new improvements have been assessed by the county board in accordance with the guide left by the appraisal company; that, except in Custer County, the…