County of Kimball v. State Board of Equalization & Assessment

This is an appeal by Kimball County, Nebraska, from the order of the State Board of Equalization and. Assessment increasing the valuation of both urban and rural land and improvements as shown by the 1965 abstract of assessment for Kimball County.

In its reply brief, the county contends that the proceedings of the state board ■ were void because of its failure to comply with the provisions of the Administrative Procedures Act, sections 84-901 and 84-909 to 84-919, R. S. Supp., 1963. The objection is raised for the first time in this court. Kimball County appeared before *483the board and…