County of Garfield v. State Board of Equalization & Assessment
This text of 143 N.W.2d 899 (County of Garfield v. State Board of Equalization & Assessment) is published on Counsel Stack Legal Research, covering Nebraska Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Garfield County has. appealed from the same order of the State Board of Equalization and Assessment appealed from in other cases decided today, including County of Blaine v. State Board of Equalization & Assessment, ante p. 471, 143 N. W. 2d 880.
The board ordered Garfield County to increase its assessed valuation of rural land 39 percent. The adjustment increased the percentage assessment-sales ratio for Garfield County to 33.08, whereas the mean and median of adjusted ratios for all counties are 28.07 and 27.36 respectively. This deviate establishes arbitrary action, the record containing no contrary evidence. See County of Blaine v. State Board of Equalization & Assessment, supra.
The final decision of the board ordering Garfield Coun[492]*492ty to increase its assessed valuation of rural land 39 percent is reversed.
Reversed.
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Cite This Page — Counsel Stack
143 N.W.2d 899, 180 Neb. 491, 1966 Neb. LEXIS 559, Counsel Stack Legal Research, https://law.counselstack.com/opinion/county-of-garfield-v-state-board-of-equalization-assessment-neb-1966.