Hale v. Wheeler

On September 2, 1941, that being the first Tuesday in September, the board of county commissioners of Las Animas county sat in regular meeting as a board of equalization pursuant to statute, and representatives of Tarabino Real Estate Company, plaintiff, and plaintiff in error here, appeared thereat and orally protested the valuations of its properties within that county as fixed by the county assessor and applied for adjustment thereof. No action was taken on plaintiffs protest until several days after the time fixed by the statute for holding the first meeting had expired, when action was finally taken making reductions in the valuations of certain of the properties of protestant, and denying changes as to its other properties. Three days recess was then taken and, upon protest by plaintiff against the valuations of the properties not changed, the board again met after three days further delay and, October 3, made reductions in the valuations of the other properties of the Tarabino Company.