Examples of property subject to valuation by the Tax Commissioner include railroad personal property and public service entities, including pipelines. John Day Co. v. Douglas Cty. Bd. of Equal., 243 Neb. 24, 497 N.W.2d 65 (1993).

Roundhouse, machine shops and office building should be assessed by State Board of Equalization and Assessment. Missouri P. R.R. Corp. v. Board of Equalization of Richardson County, 114 Neb. 84, 206 N.W. 150 (1925).

Water pipe line owned and operated by railroad company should be assessed by State Board of Equalization and Assessment. Chicago, B. & Q. R.R. Co. v. Webster County, 101 Neb. 311, 163 N.W. 316 (1917).

Section does not exclude property situated more than one hundred feet from center of main track of road. Chicago, B. & Q. R.R. Co. v. Box Butte County, 99 Neb. 208, 155 N.W. 881 (1915).

State Board of Equalization has exclusive jurisdiction in valuing and assessing railroad property, and mandamus will not lie to correct assessment. State ex rel. Bee Bldg. Co. v. Savage, 65 Neb. 714, 91 N.W. 716 (1902).

Bridge across navigable stream is assessable by State Board of Equalization. Chicago, B. & Q. R.R. Co. v. Richardson County, 61 Neb. 519, 85 N.W. 532 (1901).

Roundhouse was assessed by state, and repair shops locally. Red Willow County v. Chicago, B. & Q. R.R. Co., 26 Neb. 660, 42 N.W. 879 (1889).

Property, assessable by State Board of Equalization, is not rendered taxable by county through failure of company to list same. Burlington & M. R. R.R. v. Lancaster County, 15 Neb. 251, 18 N.W. 71 (1883).

Judgment of state court, sustaining a tax alleged to be illegal because of unjust discrimination, can be reviewed on constitutional grounds. Ex parte, Williams, Tax Commissioner, 277 U.S. 267 (1928).

Property outside of right-of-way is assessable in county where located. Chicago, B. & Q. R.R. Co. v. Cass County, 72 Neb. 489, 101 N.W. 11 (1904); Chicago, B. & Q. R.R. Co. v. Hitchcock County, 40 Neb. 781, 59 N.W. 358 (1894).

Material for building railroad, not so used, but stored for a long time, is subject to local taxation. Chicago, B. & Q. R.R. Co. v. Merrick County, 36 Neb. 176, 54 N.W. 309 (1893).

Right-of-way with no superstructure is assessed locally, and such taxes cannot be enjoined. Repub. Val. & W. Ry. v. Chase County, 33 Neb. 759, 51 N.W. 132 (1892).

Railroad property is required to be assessed at same percentage of actual value as other tangible property. Union P. R.R. Co. v. State Board of Equalization and Assessment, 170 Neb. 139, 101 N.W.2d 892 (1960); Chicago & N.W. Ry. Co. v. State Board of Equalization and Assessment, 170 Neb. 106, 101 N.W.2d 873 (1960); Chicago, B. & Q. R.R. Co. v. State Board of Equalization and Assessment, 170 Neb. 77, 101 N.W.2d 856 (1960).

Construction by enforcing officers, acquiesced in by continued noninterference, is approved unless unconstitutional, or clearly wrong. State ex rel. Village of Dakota City v. Bryan, 112 Neb. 692, 200 N.W. 870 (1924).

Railroad, for purpose of taxation, is considered an entity, and includes all property held and used principally in operation of road. Chicago, B. & Q. R.R. Co. v. Box Butte County, 99 Neb. 208, 155 N.W. 881 (1915).

It is competent for the Legislature to provide for the valuation and assessment of railroad property as a unit by one assessing body. Chicago, B. & Q. R.R. Co. v. Richardson County, 72 Neb. 482, 100 N.W. 950 (1904); State ex rel. Morton v. Back, 72 Neb. 402, 100 N.W. 952 (1904).

Value of property assessed as means of earning income, should be considered. State ex rel. Bldg. Co. v. Savage, 65 Neb. 714, 91 N.W. 716 (1902).