George Ewert Implement Co. v. Board of Equalization

This is an appeal from the judgment of the district court for Platte County sustaining the action of the Platte County Board of Equalization in raising assessments of undervalued business inventories on September 24, 1953. It is the contention of the plaintiff-appellant that the county board of equalization was without power to increase the valuation of the property for assessment purposes on the date on which it was done. From an adverse judgment the plaintiff property owner appeals.

The appeal comes to this court in the form of a case stated. The facts agreed upon are as follows: Plaintiff…