State Board of Equalization v. Pineland Telephone Cooperative

Evans, Judge.

Pineland Telephone Cooperative, Inc. filed its 1973 ad valorem property tax return with the State Revenue Commissioner as required by law. Its return was rejected, and the property was reassessed. Pineland filed a written appeal of the assessment evaluation, requesting a hearing, which was heard before the State Board of Equalization. That board sustained the evaluation and assessment by the state revenue authority; and Pineland filed its tax appeal to the superior court, attacking the findings of the board as illegal, inequitable, discriminatory and violative of the equal…