Lairmore v. Board of Com'rs of Okmulgee County

, DAVISON, V.C.J.

This is an action to recover taxes paid under protest. The property involved consists of two lots in the city of Henryetta, Oklahoma, the house upon which was destroyed by fire prior to 1929. For the years 1929 to 1936, inclusive, the lots were arbitrarily assessed by the county assessor as improved real estate. In July, 1937, while the taxes for the above years were unpaid, the plaintiff, E. B. Lair-more, purchased the property and immediately filed an application for reassessment with the board of county commissioners, praying for a reduction of the assessed valuation under…