Mittleman v. State Tax Commission

Edward H. Howell, Judge (Pro Tempore).

The Lincoln County Assessor assessed plaintiff’s real property based on a true cash value of $41,200 for 1962-63. This amount was sustained by the County Board of Equalization and defendant 'State Tax Commission. Plaintiff’s appeal to this court resulted in a reduction of the true cash value to $31,500.

"While the 1962-63 appeal was pending, the assessor assessed the property at a true cash value of $42,460 for 1963-64. Plaintiff petitioned the State Tax Commission to require the assessor to reduce this valuation to $31,500, the true cash value of the…