Excise Board of Stephens County v. Lowden

WELCH, V. C. J.

This case involves the following protest:

‘•'The excise board allocated 5.00 mills to this district and the district voted 10.00 mills additional making a total of 15.00 mills. The district received during the previous year, $1,271.72 unclaimed tax refunds, also $544.90 from income tax for this year. These amounts must be used as a levy reduction and when properly used are the equivalent of a levy of 1.954 mills on $1,022,479 the total assessed valuation of all property in independent school district No. 3. AVhen 1.954 mills is deducted from the 15.00 mins voted and allocated to…