County of Box Butte v. State Board of Equalization & Assessment

Box Butte County has appealed from the same order of the State Board of Equalization and Assessment appealed from in other cases decided today, including County of Blaine v. State Board of Equalization & Assessment, ante p. 471, 143 N. W. 2d 880.

The board ordered Box Butte County to increase its valuations of rural and urban real estate 10 percent. The resultant assessment-sales ratios in percents are *49324.02 for rural land and 31.63 for urban land. For all counties the mean and median of rural ratios are 28.07 and 27.36 respectively, and of urban ratios, 28.83 and 28.36 respectively.

The county…