County of Lancaster v. State Board of Equalization & Assessment

I respectfully dissent from the majority opinion because I cannot be a party to a guessing game in a judicial proceeding. To sustain the order of the State Board of Equalization and Assessment required the court to go outside the record, as the opinion itself suggests. There is absolutely nothing in the record to indicate the basis on which the board, acted, unless we consider a self-serving resolution adopted at the close of the hearing, which finds no support in the record.

The testimony of the county officials of the appealing counties does not in any manner support the action taken, nor…