County of Gage v. State Board of Equalization & Assessment

This case involves the appeals of eight counties of the State of Nebraska from orders entered by the State Board of Equalization and Assessment increasing the 1969 assessed value of real estate in the respective counties for property tax purposes. The cases were consolidated for briefing and argument. The basic questions involved are whether or not a constitutionally uniform standard of valuation was used; whether that standard was uniformly applied; and whether or not the appellant counties were properly equalized in relationship to each other and to other counties within the state.

At the…