Bump v. Department of Revenue

Carlisle B. Roberts, Judge.

This is an appeal by plaintiffs from the Department of Revenue’s Order No. VL 69-472. The order sustained the Polk County Board of Equalization’s determination of the assessed value of certain forest land owned by plaintiffs on January 1, 1969.

The subject property is described in the complaint as assessor’s account Nos. 1696-400, 2196-100, 2296-200, 2496-100, and 1396-100; 1406-600 in Code 2-16 and 296- 600; 296-100; and 196-200 in Code 2-14; consisting of 1340.24 acres of forest land (and an additional 382.02 acres of nonforest land). Only the assessed valuation of…