County of Sarpy v. State Board of Equalization & Assessment

This is an appeal from the action of the State Board of Equalization and Assessment, hereinafter referred to as state board, ordering increases of assessed valuations. The counties involved herein, and the percentage increases, are as follows:

COUNTY RURAL URBAN-SUBURBAN

Boone 60 20

Cass 75 9

Holt 35 0

Loup 70 0

Nance 60 0

Polk 40 21

Sarpy 15 0

Wheeler 25 0

For all of the counties herein except Wheeler, the orders of the state board indicate the rural increases were predicated upon a 3-year sales assessment ratio, agricultural statistics, and the testimony of the county officials. In addition, Holt and…