Kent County v. State Tax Commission

Kent County appeals by leave granted from the 1983 state (or intercounty) equalization of agricultural real property. The final equalization was certified on May 24, 1983, by the State Tax Commission. Plaintiff raises three issues on appeal. We affirm on all three.

On October 25, 1982, the STC filed with the Department of Treasury an analysis of farm land values utilized in the Kent County Equalization Department’s agricultural appraisals. Defendant utilized information gathered by the County Equalization Department. Attached thereto was a memorandum from defendant indicating that plaintiff…