Board of County Commissioners v. State Board of Equalization

Here, plaintiff in error appeals from the same order of the State Board of Equalization appealed from in other cases this day decided, including Cause No. 39323, Board of County Com’rs of Greer County v. State Board of Equalization, Okl., 363 P.2d 263.

According to the ratio study conducted by the Oklahoma Tax Commission, urban property in Ottawa County was assessed at .25.02% of its fair cash value and rural property in said County was assessed at 16.57% of its fair cash value. Said Commission computed the average valuation of '.both urban and rural property in said County at 23.49% of its…