Hitch Land & Cattle Co. v. Board of County Commissioners

The opinion of the court was delivered by

Thiele, J.:

This was an action in which The Hitch Land & Cattle Company, a taxpayer, hereafter referred to either as the plaintiff or the company, sought a declaratory judgment as to the proper method of assessing real estate for taxation and for the recovery of taxes paid under protest. The trial court rendered judgment in favor of the plaintiff and the defendant appeals.

Stated chronologically, the pleadings disclose that prior to November 14, 1944, one Fred Koch owned the entire fee simple estate in 960 acres of land in Seward county which need not be…