Miller v. Tax Assessor

B. J. DRIVER, Circuit Judge.

This cause came on to be tried to the court sitting without a jury.

The properties involved in the litigation have almost identical physical and economic characteristics, and in addition the issues are substantially the same in each of the cases — it was therefore determinéd and ordered that the causes be consolidated for the purpose of trial.

Plaintiffs, by their suits, contest the validity of the ad valorem tax assessments levied against their properties for the year 1966 and 1967. The fundamental issues are, as posed by the plaintiffs —

*195That plaintiffs’ properties…