County of Hooker v. State Board of Equalization & Assessment

The State Board of Equalization and Assessment ordered the Counties of Hooker, Thomas, Grant, Cherry, Blaine, McPherson, Arthur, and Logan to increase the value of the agricultural land by 33 percent for 1969. Five of the counties and landowners in three of the counties have appealed. The appeals were consolidated for briefing and argument in this court.

The orders were made following notice and a hearing before the board. The board found the indicated ratio for agricultural land in each of the counties to be as follows:

Indicated Ratios County Increase Resulting Ratio

26 Hooker 33% 34.58

Thomas…