Dull v. County Board of Review, Plymouth County

The Plymouth County Board of Review has appealed from the judgment of the trial court declaring the assessments against the residences of the taxpayer-appellees illegal and ordering the board to give them the same “functional depreciation” allowed farm residences. The sole question before us here is whether the assessor’s method of arriving at the actual value of the properties of these taxpayers resulted in an equitable assessment.

“Judicial inquiry into the propriety of property assessments made by the assessor and confirmed by the board of review is restricted to whether those officials did…