Rodgers v. Easterling

John F. Stroud, Justice.

This is a taxpayers’ suit seeking to have the 1979 reassessment in Hempstead County declared void and seeking an order prohibiting the assessor, clerk and tax collector of Hempstead County from levying or collecting the 1979 taxes based on the reassessment. We agree with the action of the chancellor in dismissing the suit.

In 1977 the Hempstead County Equalization Board hired an appraisal firm to prepare a county wide reappraisal. This was motivated by its desire to increase above 18% the average ratio of the assessed value of all property in the county to the actual…