Case Name: Walla Walla Lodge No. 56, Independent Order of Odd Fellows, appellant, v. Board of Equalization, Lincoln County, appellee
Court: Nebraska Supreme Court
Jurisdiction: Nebraska
Decision Date: 1935-11-08
Citations: 129 Neb. 827
Docket Number: No. 29417
Parties: Walla Walla Lodge No. 56, Independent Order of Odd Fellows, appellant, v. Board of Equalization, Lincoln County, appellee.
Judges: Heard before Goss, C. J., Rose, Good, Eberly, Paine and Carter, JJ., and Ryan, District Judge.
Reporter: Nebraska Reports
Volume: 129
Pages: 827–827

Head Matter:
Walla Walla Lodge No. 56, Independent Order of Odd Fellows, appellant, v. Board of Equalization, Lincoln County, appellee.
Filed November 8, 1935.
No. 29417.
Heard before Goss, C. J., Rose, Good, Eberly, Paine and Carter, JJ., and Ryan, District Judge.

Opinion:
Carter, J.
This case was previously argued and decided by this court. Walla Walla Lodge No. 56, I. O. O. F., v. Board of Equalization, ante, p. 292. The cause is again before the court on motions for a rehearing filed by both parties.
We hold that the building described in the evidence is subject to assessment for taxation purposes in the sum of $3,600, as found by this court in a previous opinion, ante, p. 292, the same being 45 per cent, of its assessed value. On the authority of Masonic Temple Craft v. Board of Equalization, p. 827, post, released herewith, the lot upon which the building stands is also subject to assessment for taxation purposes to the extent of 45 per cent, of $5,675, its assessed value, the same being the sum of $2,553.75. The building and lot therefore ought to be taxed on the basis of an assessed value of $6,153.75.
To the extent set forth herein the former opinion, ante, p. 292, is modified and the motions for a rehearing overruled.
Former opinion modified.