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LARIAT BOYS RANCH v. BOARD OF EQUALIZATION

No. 36358.

147 N.W.2d 515 (1966)

181 Neb. 198

LARIAT BOYS RANCH, a Corporation, Appellant, Cross-Appellee, v. BOARD OF EQUALIZATION OF THE COUNTY OF LOGAN, Nebraska, the County of Logan, State of Nebraska, Appellees, Cross-Appellants.

Supreme Court of Nebraska.

December 29, 1966.

Attorney(s) appearing for the Case

Crosby, Pansing, Guenzel & Binning, Theodore L. Kessner, Lincoln, for appellant.

Robert E. Roeder, North Platte, for appellees.

Heard before WHITE, C. J., CARTER, SPENCER, BOSLAUGH, SMITH and McCOWN, JJ., and POLLOCK, District Judge.

SPENCER, Justice.

This is an appeal from the decision of the county board of Logan County, Nebraska, sitting as a board of equalization, which denied the application of tax exemption to 1,000 acres of land owned by the plaintiff corporation, Lariat Boys Ranch. The district court determined that Lariat Boys Ranch qualified as an educational institution, and granted tax exemption for 200 acres of the land. An appeal was perfected to this court.

The appellant...

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