Meadowland Ranches, Inc. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appeals from defendant’s Orders No. VL 74-201, dated June 7, 1974, relating to the property tax year 1973-1974, and No. VL 75-277, dated May 7, 1975, relating to the property tax year 1974-1975, which affirmed assessments to plaintiff’s property as of January 1, 1973, and 1974. The two cases were consolidated for trial.

The plaintiff contends that the real property assessments were made in a discriminatory manner in violation of the state and federal Constitutions and seeks a reduction of assessed values for the years in question.

Plaintiff corporation,…