Beveridge v. Baer

The plaintiff is the owner of real property together with a structure thereon located in the city of Sioux Falls. The structure on this property was assessed in 1931, by the local assessor, at the value of $15,100. At the meeting of the city board of equalization of Sioux Falls, O. S. Thompson, Carl Nielson, and Joseph E. Johnson, all taxpayers of Minnehaha County, personally, “and as a Tax 'Committee of Minnehaha County Farm Bureau,” appeared and protested that the plaintiff’s property had been undervalued by the assessor. The city equalization board ma'd'e no change in.the valuation,…