PER CURIAM.
These are appeals from the findings and order of the State Board of Equalization and Assessment dated August 15, 1990, denying the appellants' claims for property tax relief. The appellants in these cases are the owners of centrally assessed property in the State of Nebraska and operate pipeline systems in Nebraska.
The issues raised in these appeals are disposed of by MAPCO Ammonia Pipeline v. State Bd. of Equal.,
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