State Ex Rel. Dandrea v. Erskine

There was judgment entered on the pleadings, in this a mandamus proceeding, from which both parties appeal.

Relators are taxpayers in the village of Keewatin, a separate assessment district in Itasca county, and respondent is the county auditor. The first question goes to the authority of the county equalization board to make a horizontal increase of the assessed value of the improvements on lands in the village. The second question involves the right of the State Tax Commission to make horizontal reductions or increases of the assessed valuations fixed by the equalization board in respect to…