Equalization Board v. Land Owners
Supreme Court of Arkansas
APPEAL from Ashley Circuit Court. C. D. Wood, Judge. This suit was brought by certain tax payers of Ashley county to restrain the county clerk from extending upon the tax books of that county for the year 1887 an increased or ‘ ‘ raised ’ ’ valuation of their lands made by the county board of equalization. After the action was commenced all the other land owners of the county were made parties plaintiff and the board were made defendants.
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APPEAL from Ashley Circuit Court. C. D. Wood, Judge. This suit was brought by certain tax payers of Ashley county to restrain the county clerk from extending upon the tax books of that county for the year 1887 an increased or ‘ ‘ raised ’ ’ valuation of their lands made by the county board of equalization. After the action was commenced all the other land owners of the county were made parties plaintiff and the board were made defendants. The complaint states: That the assessor appraised the plaintiffs’ lands at their true market value; that the board of equalization proceeded to raise the…
1Per curiam
It was not a ground for injunction that the assessor had failed to append the proper oath to his return. Moore v. Turner, 43 Ark., 243.
The failure to give the notice required by section 52 of the act of 1887, does not affect the jurisdiction of the board of equalization. Pulaski County Equalization Cases, 49 Ark., 518; Howard v. State, 47 Ib., 431.
Reverse the decree and dismiss the bill.
2Cited by5 opinions
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