Svoboda & Hannah v. Board of Equalization

Brodkey, District Judge.

This is an appeal from the judgment of the district court for Perkins County sustaining the decision of the county board of equalization of that county, which had approved the action taken by the county assessor in assessing taxpayer’s tangible personal property consisting of farm machinery and livestock in three different taxing districts in that county rather than in the single taxing district in which taxpayer had originally listed all of said property.

Appellant, Svoboda and Hannah, is a farming partnership formed in 1959, consisting of the mother, Anna. Svoboda,…