Laflin v. State Board of Equalization & Assessment

This is an appeal by a landowner in Johnson County from the action of the State Board of Equalization and Assessment in refusing to properly equalize the assessment of farm lands in the various counties of the state for the taxable year 1952.

The first question to be determined is the right of appellant, a landowner in Johnson County, to appeal and, if so, the nature and scope of the appeal which he may take. The answer lies in the meaning of section 77-510, R. R. S. 1943, which provides in part: “From any final decision of the State Board of Equalization and Assessment with respect to the…