In re Protest of Taxpayers of Nichols Hills

DAVISON, V.C.J.

This is an appeal by the owners of real estate in the town of Nichols Hills, from a judgment of the district court of Oklahoma county, approving the order of the county board of equalization which approved the county assessor’s action increasing the assessed value of their property for ad valorem tax purposes for the year 1945.

In 1944, practically all real estate in the town of Nichols Hills, a more or less exclusive residential district adjacent to Oklahoma City, was valued, for assessment purposes, upon what is referred to as a scientific basis, which took into account the…