State Board of Equalization v. Vanderwood

This is an appeal from a judgment entered upon an order granting a motion to dismiss, which motion was grounded on failure to state a claim against defendants.

Plaintiffs are the State Board of Equalization and its members, and are hereinafter referred to as appellants.

Defendants are the County Assessor, County Clerk and Becorder, Board of County Commissioners and its members, all of Lincoln County, hereinafter referred to as respondents.

Appellants filed their complaint seeking a Declaratory Judgment. The complaint was precipitated by respondents declining to comply with a directive issued by…