Corcoran v. State Board of Equalization

This appeal is from a judgment in favor of defendant. The action was brought to compel defendant to reduce the value of 271 lots in the city of Great Falls for assessment purposes which had been valued by the assessor at $51,325. Before commencing the action plaintiff sought the same relief first from the county board of equalization and then from the state board, and in both instances it was denied.

By stipulation the cause was submitted to the court on the record made at the hearing before the state board. The pleadings and evidence present but one issue, viz., was the valuation placed upon…