Grand Junction Sugar Co. v. Fellows

Plaintiff in Error filed written objections with the assessor of Mesa county to the valuation and assessment of its property, and the questions raised on this review for our determination relate to the manner of perfecting an appeal from the decision of the assessor to the district court.

The provisions of the statute (C. L. 1921), insofar as *243they are applicable to such proceedings, are as follows:

“Sec. 7291. If, in the opinion of any taxpayer, his property has been twice assessed, or if the property exempt from taxation has been assessed, or if personal property has been assessed of which…