County of Sioux v. State Board of Equalization & Assessment

This is an appeal from an order of the State Board of Equalization and Assessment increasing the 1972 assessed value of all real estate in Sioux County for local property tax purposes by restoring values established by a professional appraisal. Sioux County has appealed.

In January 1970, Sioux County contracted with Justin H. Haynes and Company, a professional appraisal firm, to make a scientific reappraisal of all real property in the county for property tax purposes. The appraisal was completed in January of 1972 and the board of county commissioners, by formal resolution, accepted and…