Nebraska Supreme Court January 27, 1984, 83-096 (Kearney Convention Center, Inc. v. Buffalo County Board of Equalization)

.Grant, J,

Plaintiff-appellant, Kearney Convention Center,. Inc. (hereinafter taxpayer), is the owner of the Holi

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day Inn in Kearney, Buffalo County, Nebraska. The Buffalo County assessor assessed taxpayer’s property for the year 1981 and fixed the actual value of the property at $3,563,765. For the prior year the actual valuation was fixed by the assessor at $2,304,430.