Voltmer Family Farms v. Board Equalization

Voltmer Family Farms, Inc. (Voltmer), appeals the judgment of the district court for Richardson County affirming the action of the board of equalization of that county in determining the actual value of Voltmer's real estate. We affirm. In order to alleviate flooding and drainage problems caused by the Nemaha River, drainage district No. 1 (and its successor, drainage district No. 7) of Richardson County by proceedings in eminent domain in 1949 acquired a right-of-way affecting Voltmer's farmland, namely, an easement for a river channel and drainage works, including earth removal, construction of levees, and a ""floodway."" The president of Voltmer testified that in connection with the condemnation proceedings, appraisers told him that the land subject to the easement would be removed from the county's tax rolls. The petition filed by the drainage district contained no allegation that the land within the easement would be removed from the tax rolls.