V-1 Oil Company v. Lacy

The basis of the majority opinion is simply that appellant is without any administrative remedies and hence could bring his action for declaratory judgment in district court. It is my conclusion that this determination is incorrect, and the summary judgment should be affirmed.

In the first place, the majority opinion recites that “respondent then made what he labeled an 'arbitrary assessment’ for 1973 by multiplying the 1972 valuation of appellant’s personal property by a penalty factor of three.” Nowhere in the record does it appear that respondent Lacy ever denominated his assessment a…