R. C. Denson v. First National Bank

MERRILL, Justice. Appeal from a judgment granting a peremptory writ of mandamus to the Winston County Board of Equalization
directing them 'to render a final formal decision of the said Board as to its assessment of valuation of Plaintiff's assessment
as Trustee of mineral rights on lands in Winston County.' There is little conflict in the material facts. An agent of appellee
assessed its mineral interest in lands in Winston County at $48,200, or forty cents per acre, on December 6, 1961. The Board
of Equalization notified appellee in April, 1962, that it had raised the valuation to $120,240 (roughly $1.00 per acre). On
May 23, 1962, within the time allowed by statute, appellee filed its protest in writing and the protest was heard by the Board
on June 6, 1962. The Board did not change its valuation and adjourned on June 8, 1962. Appellee did not hear from its protest, and its agent, on July 5, 1962, the last day on which an appeal could be taken, inquired
of the Tax Assessor of Winston County what the decision had been, and was informed that the Board had not changed or altered
the assessment so the decision must have been against appellee. After looking over the records in the tax assessor's office,
appellee's agent filed notice of appeal in the office of the circuit clerk as required by Tit. 51, § 110, Code 1940.