Case Name: Williams Natural Gas Company, appellant, v. State Board of Equalization and Assessment, appellee; Williams Pipeline Company, appellant, v. State Board of Equalization and Assessment, appellee
Court: Nebraska Supreme Court
Jurisdiction: Nebraska
Decision Date: 1991-07-12
Citations: 238 Neb. 637
Docket Number: Nos. 90-869, 90-870
Parties: Williams Natural Gas Company, appellant, v. State Board of Equalization and Assessment, appellee. Williams Pipeline Company, appellant, v. State Board of Equalization and Assessment, appellee.
Judges: Hastings, C.J., Boslaugh, White, Caporale, Shanahan, Grant, and Fahrnbruch, J J.
Reporter: Nebraska Reports
Volume: 238
Pages: 637–638

Head Matter:
Williams Natural Gas Company, appellant, v. State Board of Equalization and Assessment, appellee. Williams Pipeline Company, appellant, v. State Board of Equalization and Assessment, appellee.
471 N.W.2d 752
Filed July 12, 1991.
Nos. 90-869, 90-870.
WilliamE. Peters, of Peters&Chunka, P.C., for appellants.
Don Stenberg, Attorney General, and L. Jay Bartel for appellee.
Hastings, C.J., Boslaugh, White, Caporale, Shanahan, Grant, and Fahrnbruch, J J.

Opinion:
Per Curiam.
These are appeals from the findings and order of the State Board of Equalization and Assessment dated August 15, 1990, denying the appellants' claims for property tax relief. The appellants in these cases are the owners of centrally assessed property in the State of Nebraska and operate pipeline systems in Nebraska.
The issues raised in these appeals are disposed of by MAPCO Ammonia Pipeline v. State Bd. of Equal., ante p. 565, 471 N.W.2d 734 (1991). In light of our decision in that case, the causes are remanded to the State Board of Equalization and Assessment for further proceedings consistent with our opinion in MAPCO Ammonia Pipeline, supra, and the relief requested by the parties.
Reversed and remanded for
further proceedings.