State Ex Rel. State Board of Equalization v. Koch

This is an appeal from a judgment of the District Court of the Thirteenth Judicial District in Yellowstone County. The appellant State Board of Equalization issued a directive to the respondent Board of County Commissioners and to the respondent County Assessor of Yellowstone County in November, 1963. This directive, among other things, required the respondents to use certain valuations on the grades of, and certain classes of, property, specifically nonirrigated farm land. As to these lands the respondents refused to use the valuations which were set forth in appellant’s directive, but used…