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IN RE VALUATION & EQUAL. OF URBAN & RURAL REAL EST.

No. 36178.

143 N.W.2d 880 (1966)

180 Neb. 471

In the Matter of the VALUATION AND EQUALIZATION OF URBAN AND RURAL REAL ESTATE in the State of Nebraska FOR 1965. COUNTY OF BLAINE, Nebraska, a body politic and corporate, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT of the State of Nebraska, Appellee.

Supreme Court of Nebraska.

July 1, 1966.

Attorney(s) appearing for the Case

Joseph J. Divis, County Atty., Brewster, Johnson, Kelly, Evans & Spencer, Broken Bow, for appellant.

Clarence A. H. Meyer, Atty. Gen., Homer G. Hamilton, Asst. Atty. Gen., Lincoln, for appellee.

Kennedy, Holland, DeLacy & Svoboda, Omaha, amicus curiae.

Heard before CARTER, SPENCER, BOSLAUGH, BROWER, SMITH, and McCOWN, JJ., and DITTRICK, District Judge.

BOSLAUGH, Justice.

This is an appeal by Blaine County, Nebraska, from the order of the State Board of Equalization and Assessment increasing the valuation of rural land and improvements as shown by the 1965 abstract of assessment for Blaine County. The county also appeals from the denial of its application to amend the bill of exceptions.

The county contends that the Administrative Procedures Act applies to the...

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