Felten Truck Line v. State Board of Tax Appeals

The opinion of the court was delivered by This is an original proceeding in mandamus brought by the
Felten Truck Line, Inc., a corporation, and Ship-By-Truck
Company, Inc., d/b/a Graham Ship-By-Truck Company, a corporation,
on their own behalf and on behalf of 1,941 taxpayers similarly
situated. The defendants are the state commission of revenue and
taxation, the individual members thereof and the attorney
therefor. On July 1, 1957, the state commission of revenue and taxation,
pursuant to the terms and provisions of chapter 429 of the
Session Laws of 1957, was terminated and abolished, and in its
stead the state board of tax appeals and the property valuation
department were established. Pursuant to the terms and provisions
of the act, Sam Brookover, Maurice A. Wildgen and Perry Owsley
were appointed members of and Jean Evans attorney for the state
board of tax appeals, and Eldon Sloan was appointed director of
the property valuation department. All jurisdiction, rights,
powers, duties and authority with respect to ad valorem tax
administration and the assessment of state-assessed property were
transferred to the state board of tax appeals or the director of
property valuation. The act further provides that all pending
actions or proceedings instituted against the state commission of
revenue and taxation shall be prosecuted or defended by the board
of tax appeals or the director of property valuation, as the case
may be. The board of tax appeals, its attorney, and the director
of the property valuation department have been substituted as
parties defendant for the state commission of revenue and
taxation, the members thereof and the attorney therefor. The
defendants will hereinafter be referred to as the commission,
being so designated by all parties in the original proceeding.