Homan v. Board of Equalization

This is an appeal by the board of equalization for Boone county from a decree entered by the district court for Boone *401county, fixing the valuation of plaintiff’s property for taxation purposes.

The record shows that Homan was the owner of 80 acres of land in Boone county. The property was assessed for taxation purposes in the amount of $6,580 in 1940. Homan complained that this valuation was too high, and on June 13, 1940, the county board of equalization reduced the valuation to $3,290. On July 19, 1940, Homan appealed to the district court for Boone county, and on December 9, 1940, the…