Inland Empire Land Co. v. Douglas County

The plaintiff land company, interested as owner or mortgagee in sixty-one tracts of farm land in Douglas county, commenced two actions in the superior court for that county seeking decrees adjudicating a reduction of assessed valuation of each of those tracts, made for the purpose of taxation by the taxing officers of that county for the years 1919 to 1925, inclusive, claiming the assessments so made to be fraudulently excessive. The land company offers to pay the taxes for those years, chargeable against the lands upon the basis of such fair assessed valuation as the court may decree. There…