Nebraska Supreme Court April 10, 1981, 43561 (Jones v. Valley County Board of Equalization)

McCown, J.

This is an action for a declaratory judgment seeking to have the 1979 increase in real property tax assessments in Valley County, Nebraska, declared void. The

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District Court entered judgment in favor of the defendants and dismissed plaintiffs petition.

The plaintiff, in various capacities, is the owner of numerous tracts of real property located in Valley County, Nebraska.