Balderee v. State Tax Commission

Edward H. Howell, Judge.

This case is representative of thirteen cases which were consolidated for trial and constitute appeals from supervisory orders of the defendant State Tax Commission. All involve property owners in Curry County. In addition to the legal issues common to all the cases, property valuations are involved in five of the cases. The property is all beach frontage along the ocean.

In the fall of 1962, the Curry County Assessor started a study of the valuation of ocean frontage property in the county. He was unable to complete the study by the time the board of equalization met…