Dillon Stores v. Lovelady

The opinion of the court was delivered by

Six, J.:

This case, before us on summary judgment, examines the authority of a county to hire a private accounting firm to assist the county appraiser in the analysis of reported amounts of tangible personal property.

Dillon Stores and W. H. Braum, Inc., (taxpayers) sought to enjoin enforcement of certain subpoenas duces tecum issued by Harvey County. The action also was to determine the validity of a contract between the County and Allen, Gibbs, & Houlik (AGH), a private accounting firm.

Taxpayers claim an illegal “tax ferret” contract had been entered…