Scott Realty Co. v. State Board of Equalization

The record shows that appellants owned a number of pieces of Casper real estate, most of which was rental property. According to appellants’ testimony, they had been convinced for some time that the property was not correctly valued for taxation purposes but had let the matter go without protest inasmuch as Mr. John E. Scott, Sr., preferred the money he would otherwise have had to pay to the Federal government as income tax go to the county. Later, much of this property came to have no renters, and the economic pressure was such that Scott drew to the assessor’s attention his belief that the…