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MAPCO AMMONIA PIPELINE v. STATE BD. OF EQUALIZATION

Nos. 90-871, 90-872, 90-873, 90-874.

471 N.W.2d 734 (1991)

238 Neb. 565

MAPCO AMMONIA PIPELINE, INC., Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. MID-AMERICA PIPELINE COMPANY, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. TRAILBLAZER PIPELINE COMPANY, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee. NATURAL GAS PIPELINE COMPANY OF AMERICA, Appellant, v. STATE BOARD OF EQUALIZATION AND ASSESSMENT, Appellee.

Supreme Court of Nebraska.

July 10, 1991.

Attorney(s) appearing for the Case

William R. Johnson, of Kennedy, Holland, DeLacy & Svoboda, Bruce J. McWhirter, of Ross & Hardies, and Charlene H. Sinclair, for appellants.

Don Stenberg, Atty. Gen., and L. Jay Bartel, for appellee.

HASTINGS, C.J., and BOSLAUGH, WHITE, CAPORALE, SHANAHAN, GRANT, and FAHRNBRUCH, JJ.

PER CURIAM.

These are appeals from the findings and order of the State Board of Equalization and Assessment (State Board) dated August 15, 1990, denying claims for property tax relief submitted by various centrally assessed and locally assessed claimants. Pursuant to our order of September 17, 1990, the parties filed a "case stated" in accordance with Neb.Ct.R. of Prac. 5 L (rev. 1989), separately setting forth the rulings of the State Board complained of by the appellants...

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