County of Keith v. State Board of Equalization & Assessment

Keith County has appealed from the same order of the State Board of Equalization and Assessment appealed from in other cases decided today, including County of Blaine v. State Board of Equalization & Assessment, ante p. 471, 143 N. W. 2d 880. The part of the order under review directed Keith County to increase its assessed valuation of rural land 43 percent and of urban land 12 percent.

We conclude from the entire record that the rural increase was ordered arbitrarily. During the hearing the attorney for the Tax Commissioner announced that the assessment-sales ratio for rural land in Keith…