Boss Hotels Co. v. Hall County, Bd. of Equalization, 36804
| Decision Date | 05 April 1968 |
| Docket Number | No. 36804,36804 |
| Parties | BOSS HOTELS COMPANY, a Corporation, Appellee, v. COUNTY OF HALL, State of Nebraska, BOARD OF EQUALIZATION, Appellant. |
| Court | Nebraska Supreme Court |
Syllabus by the Court
There is a presumption that a board of equalization has properly performed its official duties and in making an assessment acted upon sufficient competent evidence to justify its action. The presumption of correctness disappears when there is competent evidence to the contrary and thereafter the reasonableness of the valuation is one of fact to be determined by the evidence.
Robert E. Paulick, Gerald B. Buechler, Grand Island, for appellant.
Eisenstatt, Morrison, Higgins, Miller, Kinnamon & Morrison, Omaha, for appellee.
Heard before WHITE, C.J., and CARTER, SPENCER, BOSLAUGH, McCOWN and NEWTON, JJ. McCOWN, Justice.
This case involves the valuation of plaintiff's property for tax purposes. The property consisted of the parking lot and hotel building, known as The Yancy Hotel, in Grand Island, Nebraska. The trial court found that the actual value of the property was $295,000, with an assessed value of $103,250. The defendant has appealed.
This action is a statutory proceeding under the provisions of sections 77--1510 and 77--1511, R.R.S.1943. For the 1967 tax year, the Hall County board of equalization initially fixed the actual value of the property at $553,457 with an assessed value of $193,710. After protest by plaintiff, the county board of equalization reduced the assessed value of $154,334. The plaintiff appealed to the district court under the provisions of section 77--1510, R.R.S.1943. In the district court, most of the evidence was introduced and received by stipulation. It included two complete and detailed appraisal reports made by two expert witnesses. One was for the plaintiff taxpayer and one for the defendant board of equalization. It was stipulated that both appraisers considered all statutory criteria in arriving at the actual value figures. The specific testimony of both appraisers was then taken with reference to the main points of variance in the appraisals. These variances were in three principal areas. Computation of reproduction or replacement costs was one, and the effect on income of reduced taxes was another. The third was that plaintiff's appraiser took into account comparable sales of comparable property while defendant's appraiser did not, although he acknowledged a 'slow market.' The evidence and testimony of the defendant's expert witness was that the actual value of the property was $350,000, which would fix an assessed value of $122,500. The evidence and testimony of the plaintiff's expert witness was that the actual value of the property was $295,000, which would fix an assessed value of $103,250. The court found that no evidence was introduced by either party in support of the action of the defendant board of equalization, and that the evidence established that the action of the board was arbitrary and unreasonable. The court determined that the actual value of the property was the sum of $295,000, and reduced...
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Arneson v. Cedar County, 43976
...176 Neb. 841, 127 N.W.2d 917 (1964); Richards v. Board of Equalization, 178 Neb. 537, 134 N.W.2d 56 (1965); Boss Hotels Co. v. County of Hall, 183 Neb. 19, 157 N.W.2d 868 (1968); Chudomelka v. Board of Equalization, 187 Neb. 542, 192 N.W.2d 403 (1971); Hastings Building Co. v. Board of Equa......
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...The reasonableness of the valuation then becomes a question of fact to be determined from the evidence. Boss Hotels Co. v. County of Hall, 183 Neb. 19, 157 N.W.2d 868 (1968). The burden of proof remains upon the party contesting the valuation to establish that the valuation was incorrect. L......
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WASHINGTON COUNTY BD. OF EQUAL. v. Rushmore
...further held that "`[t]he presumption disappears when there is competent evidence to the contrary....'" Boss Hotels Co. v. County of Hall, 183 Neb. 19, 21, 157 N.W.2d 868, 869 (1968). In this case, the TERC determined that Rushmore presented evidence proving that the Board's denial of Rushm......
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Omaha Nebraska Hotel Ltd. Partnership v. Douglas County Bd. of Equalization, A-97-819
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