County of Howard v. State Board of Equalization & Assessment

The County of Howard gave notice of its intention to obtain a review of the decision of the State Board of Equalization and Assessment with respect to the valuations of real and personal property in the county as provided for by section 77-510, R. R. S. 1943. In accordance therewith the county perfected appeal to this court. The State Board of Equalization and Assessment increased the valuations returned by the county board of equalization of Howard County in the manner hereinafter shown.

For convenience, and unless otherwise required, we shall refer to the appellant county as the County, and…