Simmons v. Board of County Commissioners

We shall refer to the parties as they appeared in the trial court, where plaintiffs in error were plaintiffs and defendant in error was defendant.

The parties initiated three separate actions in the trial court upon three agreed statements of fact, as provided for by Rule 7 (d), R.C.P. Colo. From these statements the following facts are ascertained. Plaintiffs are owners of certain real property situate in Jefferson County, which property is used as trailer courts. The County Assessor in the year 1957 assessed plaintiffs’ property in the same manner as like land situate in the same general…