Riha Farms, Inc. v. County of Sarpy

This is a direct appeal by the owner of certain agricultural land situated in Sarpy County, Nebraska, from the action of the Sarpy County Board of Equalization fixing the valuation of plaintiff’s agri*386cultural land for tax purposes for 1980. Plaintiff sought a reduction of valuation of its property and, on behalf of itself and all other owners of agricultural land in Sarpy County, sought to reduce the valuations of agricultural land to the valuations previously established for 1979, or, in the alternative, to increase the valuations of all other classifications of real property…