County of Lancaster v. State Board of Equalization & Assessment

The County of Lancaster, Nebraska, has appealed from an order of the State Board of Equalization and Assessment directing that the valuation of agricultural land in Lancaster County for 1969 be increased 29 percent over the valuation returned by the county. This appeal is one of twenty-eight which were taken from the 1969 action of the state board.

The order appealed from was made following notice and a hearing before the state board on August 7, 1969. The order found that the indicated ratio of assessment to sales was 27 percent for agricultural land and 29 percent for urban and suburban…