Birch v. Board of Supervisors

This is an appeal from a judgment in favor of plaintiffs in a proceeding to review the action of the Board of Supervisors of Orange County raising the assessment upon plaintiffs’ property on the assessment-roll of the county for the fiscal year 1920-21 one hundred fifty thousand dollars, after a hearing upon plaintiffs’ application for an eight hundred thousand dollar reduction of the assessment upon their property. The question presented for consideration is whether the Board of Supervisors, after hearing evidence upon the plaintiffs’ application for a reduction, had power to increase the…