County of Keith v. State Board of Equalization & Assessment

Keith County and rural property owners of Keith County appeal from the order of the State Board of Equalization and Assessment increasing the assessed value of rural lands 71 percent and of urban property 7 percent. The increase on rural property is the only issue argued and considered here.

We consider this case in context with the other cases decided today. In 1965 the board ordered a 43 percent increase on rural property in Keith County based on an invalid sales-assessment ratio of 18.97, whereas it should have been 24.239. We reversed, because the deviation produced from the mean for rural…