Lowden v. Texas County, Excise Board

This case is presented on appeal from a decision of the Court of Tax Review, denying two items of protest. It involves tax levies made by the excise board of Texas county in connection with two school districts situated in that county.

The protest is based upon the theory that in computing the taxable valuation in independent school district No. 8 (also known as the Guymon school dis trict) and independent school district No. 60 (also known as Goodwell) consideration was given to property not lawfully included within the boundaries of such districts.

It is urged that the taxable valuation of…