In Re Earlsboro Gas Co.'s Assessment

WELCH, T.

This is an action to review the decision of the State Board of Equalization in the assessment of the properties of appellant herein. A motion to dismiss was filed on behalf of the state of Oklahoma and the State Board of Equalization, response thereto was filed, and thereafter, in compliance with an order of the court, both parties filed briefs in support of the motion and response.

The motion to dismiss is based upon the proposition that under sections 12060 and 12661, O. S. 1931, it is necessary that a written complaint be filed, stating, in substance, the nature of the matter…