Lincoln Land Co. v. Phelps Cnty.

• Decision Date: 09 November 1899
• Citation: 59 Neb. 249,80 N.W. 818
• Parties: LINCOLN LAND CO. v. PHELPS COUNTY.
• Court: Nebraska Supreme Court

59 Neb. 249

80 N.W. 818

LINCOLN LAND CO.

v.PHELPS COUNTY.

Supreme Court of Nebraska.

Nov. 9, 1899.

Syllabus by the Court.

1. In counties under the township system of government an individual assessment of property must bear a just relation to the assessed value of all other property in the town, and, if it does so, it will not be disturbed.

2. The county board in counties under township organization is authorized to correct individual assessments only where the town board having jurisdiction has, upon proper application to it, refused to grant the relief demanded.

3. In counties under township organization, the supervisors, sitting as a board of equalization, possess no greater authority to redress individual grievances than that possessed by the town board.

4. Triors of fact are not generally bound by opinion evidence of value, even when it is not met by opposing proof.

Error to district court, Phelps county; Beall, Judge.

Action by the Lincoln Land Company against Phelps county. From a judgment, plaintiff brings error. Affirmed.J. W. Dewiese, F. E. Bishop, and W. S. Morlan, for plaintiff in error.

A. J. Shafer, for defendant in error.

SULLIVAN, J.

The Lincoln Land Company was the owner, in 1896, of 528 lots in the city of Holdrege. These lots were assessed for taxation at an average value of $43.79. The company, deeming the assessment unfair, presented its grievance to the town board of equalization, which, after a full hearing, refused to grant any redress. The complaint was then brought before the county board sitting as a board of equalization. Evidence was there taken touching the correctness of the assessment, and an order made reducing the value of the company's property for the purposes of taxation to 85 per cent. of the value fixed thereon by the assessor. A judgment of the district court affirming this order is the matter complained of in the petition in error.

It appears from the record that the assessors of Phelps county agreed among themselves to make the 1896 assessment on the basis of one-fifth the actual value of the property assessed. It likewise appears that the assessor from the town of Holdrege, in the performance of his duty, adhered to this arrangement, and, in the exercise of his best judgment, fixed values accordingly. His testimony is in part as follows: “Q. In assessing property in Holdrege, Mr. Gainsforth, you may state whether you have not given the real estate and vacant lots a uniform valuation. A. I tried to, as far as possible. Q. State whether or not you discriminated against nonresident lot owners. Mr. Morlan: The Lincoln Land Company claims that the lots owned by the Lincoln Land Company are assessed higher than improved real estate in said city and county, land in said county, and personal property in said county, but does not claim that the assessor discriminated against the Lincoln Land Company in favor of any other lot owners owning vacant lots in the city of Holdrege, or the First or Second additions thereto. Q. You may state whether, in assessing the vacant property, you placed a fair valuation thereon. A. I tried to, as best I could from what information I could find as to what the lots were held at. I inquired in the west and north and south and center of town about the prices of these lots. I was informed that a certain man in the Second addition offered $1,000 for three lots, and the Lincoln Land Company would not sell them; and I was informed that they were offered $650 for a hack lot in the center of town, and would not take it. Q. State whether or not the assessment of the vacant lots is in fair proportion to the improved lots. A. I suppose so.” Other witnesses testified in regard to the value of the complainant's lots, their estimates ranging all the way from $45 to $150. There was considerable evidence tending to show that the assessed value of the company's property was excessive in...