Cassube v. Maynard

The question presented is whether plaintiffs may challenge by petition for writ of certiorari a tax abatement granted Olla, Inc. by the State Tax Commission.

*232The plaintiffs allege that the determination that the true value of the building was $2,850.00 was arrived at by a misapplication of the law, that it could not be reasonably made on the evidence, is so low as to amount to no valuation at all, and that the determination was “arbitrary, capricious, unreasonable, an abuse of discretion, or the result of gross mistake”.

It is contended by the plaintiffs who are taxpayers that they will be…