Nebraska Supreme Court February 15, 1978, 41295, 41296 (Berkshire v. Douglas County Board of Equalization)

White, C. Thomas, J.

These actions stem from taxpayers’ appeals challenging determinations by the Douglas County Board of Equalization as to the situs of personal property. The actions, being directly related and involving the same issues, have been consolidated on this appeal. The taxpayers voiced their complaints before the Board of Equalization.