Jones v. Valley County Board of Equalization

This is an action for a declaratory judgment seeking to have the 1979 increase in real property tax assessments in Valley County, Nebraska, declared void. The District Court entered judgment in favor of the defendants and dismissed plaintiffs petition.

The plaintiff, in various capacities, is the owner of numerous tracts of real property located in Valley County, Nebraska. In 1977 Valley County contracted with an appraisal company for a reappraisal of real estate in Valley County. The values of real property reflected by the appraisals were put into effect by the county assessor and the board…