Knoefler Honey Farms v. County of Sherman

This case arises out of a decision of a coünty board of *96equalization to the effect that certain property of the appellant was to be added to the tax assessment rolls of the county. Appeal of that decision, taken to the District Court, was dismissed on the ground that the appellant had failed to perfect jurisdiction in that court within the time provided for by law. Appeal to this court involves the question of the effect of section 77-1510, R. R. S. 1943, upon the matter of what time limitations are applicable for the filing of those things necessary to perfect an appeal to the District…