DeCamp v. State Board of Equalization & Assessment

This is an appeal from a final order of the State Board of Equalization and Assessment (hereinafter “State Board”) with regard to the equalization between counties of the valuation of real and personal property for the year 1978. The State Board issued an order on July 26, 1978, for various counties to show cause why the valuations of real property, railroad terminal property, and improvements on leased land reported on their 1978 abstracts of assessment should not be increased or decreased by a percentage, for purposes of intercounty equalization. Hearings were held after notice by the State…