The appellants seek reversal of a decision made by the Sergeant Bluff-Luton Community School District denying their requests to transfer their property to the Sioux City Community School District. They propose that Surrey Lane become an identifiable boundary line between the district and Sioux City CSD.

The boundary line designation in this case is unusual; in effect, every two homes on the same side of the street fall into a different district than the other two homes, creating a administrative burden for the county assessor and county auditor.

The State Board is reluctant to overrule local decisions without sufficiently compelling reasons; there is no independent statutory authority which would enable the State Board to direct the county assessor or auditor to effect a change of boundaries.

The local board's decision is affirmed.