Fair Store Co. v. Board of Revision

By the Court.

Appellant makes no claim that the county auditor in any wise discriminated against it in arriving at the true value in money of its property. The sole basis of its claim is that the buildings were assessed 'at an amount in excess of their true value in money.

Both the board of revision and the Board of Tax Appeals found (1) that appellant failed to sustain that claim and (2) that the true value in money of the buildings in the year 1943 was $91,000.

We are asked to reverse the decision of the Board of Tax Appeals.

In the case of Smith v. Board of Revision of Washington County, 138…