Rowland v. City of Tyler

The sole question presented for determination in this ease is whether the action of the board of equalization of the city of Tyler in placing, a valuation upon the property of plaintiff in error was unlawful. The insistence is made that the evidence conclusively establishes that such valuation was ascertained pursuant to a definitely prescribed plan of procedure, wherein the estimated rental returns of said property were arbitrarily made the controlling and decisive factor in determining such valuation.

The trial court’s findings of fact upon this issue are as follows:

“I find that the said…