Champion Papers, Inc. v. Williams

Duckworth, Chief Justice.

On behalf of themselves and others similarly situated, a number of taxpayers brought this equitable action against the taxing authorities of Wilkes County, alleging that for the year. 1964 the Board of Tax Assessors raised the respective valuations of all pine timberlands returned by all taxpayers $1 per acre, irrespective of the acreage owned by the landowners, and, in addition, arbitrarily raised the valuations of the pine timberlands returned by the petitioners and others similarly situated who are in the production of pulpwood timber by managing and controlling…