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HART-BARTLETT-STURTEVANT GRAIN CO. v. BURTON

Nos. 17772, 17773.

297 P.2d 267 (1956)

HART-BARTLETT-STURTEVANT GRAIN COMPANY, a corporation, Plaintiff in Error, v. H. T. BURTON, as Assessor of Baca County, Margaret L. Reschke, as Clerk of the Board of County Commissioners of Baca County, Sam Gordon, Jess Suhler, and Loyd Freeman, as County Commissioners of Baca County, Colorado, and as members of the County Board of Equalization of Baca County, Colorado, Defendants in Error. HIGH PLAINS GRAIN COMPANY, a corporation, Plaintiff In Error, v. H. T. BURTON, as Assessor of Baca County, Margaret L. Reschke, as Clerk of the Board of County Commissioners of Baca County, Sam Gordon, Jess Suhler, and Loyd Freeman, as County Commissioners of Baca County, Colorado, and as members of the County Board of Equalization of Baca County, Colorado, Defendants in Error.

Supreme Court of Colorado, En Banc.

May 14, 1956.

Attorney(s) appearing for the Case

Grant, Shafroth & Toll, Frank H. Shafroth, Denver, Blackmar, Eager, Swanson, Midgley & Jones, Charles B. Blackmar, Kansas City, Mo., for plaintiffs in error.

Howard M. Schmidt, Warrem E. Schmidt, Springfield, for defendants in error.

KNAUSS, Justice.

These cases were consolidated for trial in the district court and from adverse judgments plaintiffs in error, to whom we shall refer as plaintiffs, bring the action here for review on writ of error. Identical questions are involved concerning the valuation placed by the assessor of Baca County, Colorado, on the respective elevators owned by plaintiffs.

Both cases involve a contest of the 1952 assessment of general real property taxes against...

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