T & R Service, Inc. v. Commission

Edward H. Howell, Judge.

Plaintiff’s petition to the tax commission for review of the valuation of certain real property for the year 1967 was dismissed for lack of jurisdiction. Plaintiff appealed.

A brief review of the facts is necessary in order to determine whether the commission had jurisdiction to consider plaintiff’s petition.

In 1966 the plaintiff, being dissatisfied with the valuation of $596,000 placed on its property by the Linn County Assessor, appealed to the board of equalization. The latter made only a small reduction in the value and the plaintiff appealed to the tax commission.…