Biggers v. Board of County Commissioners

Opinion of the court by

Pancoast, J.:

This is a proceeding which was. originally brought before the board of county commissioners of Garfield county, asking for refund of money paid to the county treasurer on an erroneous assessment, and alleged void tax sale certificate, the taxes being against certain church properly in the city of Enid for sidewalk improvements.

The record is very meagre. A petition was presented to the board of county commissioners, setting up the fact of the erroneous, if not void, assessment, showing the description of the property and description of the walk, and to the…