Chief Industries, Inc. v. Hamilton County Board of Equalization

Clark, D.J.

This is an action on appeal from a finding of the Hamilton County Board of Equalization (hereinafter board), regarding the 1984 real property tax assessment of the taxpayer, Chief Industries, Inc. (hereinafter Chief). Chief owns and operates a trailer-manufacturing facility consisting of seven buildings located in Hamilton County near the city of Aurora. For tax year 1984, the Hamilton County assessor found the actual value of Chief’s property to be $1,608,125. Chief appealed to the board on the bases that the valuation was set too high and that it was not equalized with other real…