Parkinson, Co. Treas. v. State Ex Rel. Thieman

No one contends in this case, nor is there any holding by this court or any other court, that good cause for not appearing before the board of equalization does not have to be shown before the county commissioners would have the authority to correct erroneous assessments under such a statute as ours. We have consistently held that a showing of good cause for not appearing before the board of equalization is an absolute prerequisite to the exercise of authority granted to correct such assessments.

In this case the affidavit does not show “good cause” as the statute requires, and the record…