Addington v. Board of County Commissioners

The opinion of the court was delivered by

Wertz, J.:

Plaintiff (appellant) W. H. Addington commenced this action pursuant to the provisions of G. S. 1949, 79-2005, against the defendants (appellees), the Board of County Commissioners, the county cleric and county treasurer of Morton county, to contest the validity of the assessment of plaintiff’s property for the year 1961, and to recover the illegal portion of the taxes so assessed and paid by plaintiff under protest.

The primary issue is whether an assessment that fixes the assessed value of plaintiffs property for tax purposes in excess of…