Common Council v. Department of Finance

This is an original proceeding in this court' in certiorari. The state board of equalization, at its meeting on the 25th of August, 1928, ordered that all improvements and structures on city and town lots in the city of Watertown be increased 10 per cent in value over and above the value returned by the county board of equalization for the purposes of taxation. This 10 per cent increase in value, placed upon all structures in the city of Watertown, was certified to the county auditor of Codington county by the division of taxation with instructions to the said auditor to change his assessment…