Dierks Forests v. Shell

George Eosb Smith, Justice.

This is a suit by the appellant, Dierks Forests, Inc., to enjoin the Saline County assessor, clerk,, and collector from assessing, levying, and collecting Dierks’s 1965 real estate taxes upon the basis of an assessed value higher than that fixed by Dierks itself when it filed its 1965 assessment of its land in the county. The question is whether Dierks’s own assessment was lawfully raised in time for the increased values to be used in the extension and collection of the 1965 taxes, payable in 1966. The chancellor, without reaching that substantive question, found…