In Re Overland Co. v. Utter

The board of county commissioners of Ada county, sitting as a board of equalization, made certain increases in the valuations of appellants’ property, for the purposes of taxation for the year 1923, over the valuation fixed by the county assessor. The initial action of the board in reference to the proposed increases was taken on July 16, 1923, which was the third Monday of July, 1923; when there was entered in its minutes the following order, omitting the names of the parties, descriptions of the property, and the valuations:

“ . . . . Whereupon the Board raised the following described real…