Board of Equalization of Tulsa County v. Kennedy

CORN, V. C. J.

In this appeal the board of equalization of Tulsa county challenges the power of the district court on an appeal from the county board of equalization to modify the judgment of said board by substituting its own opinion for that of the board on questions of valuation of property.

The property involved is the Kennedy Building in Tulsa. The valuation of the property as rendered by the taxpayer, assessed by the assessor, fixed by the county board of equalization, and modified by the district court is tabulated as follows:

Land Improvements Total

Taxpayer .$130,000 $350,000 $480,000

Asse…