Scott Realty Co. v. State Board of Equalization

The record shows that appellants owned a number of pieces of Casper real estate, most of which was rental property. According to appellants testimony, they had been convinced for some time that the property was not correctly valued for taxation purposes but had let the matter go without protest inasmuch as Mr. John E. Scott, Sr., preferred the money he would otherwise have had to pay to the Federal government as income tax go to the county. Later, much of this property came to have no renters, and the economic pressure was such that Scott drew to the assessors attention his belief that the valuations were incorrect. He also appeared before the county board of equalization and protested the property valuations. Tax relief was granted by the county only on one specific piece of property whereupon a petition was filed with the State Board of Equalization appealing various assessments fixed by the county board. After hearing, the decision of the county board was affirmed. Thereafter, appeal was taken to the district court which affirmed the decision of the State Board of Equalization, and appellants now ask this court for relief from that judgment.