BOARD OF COUNTY COMM'RS v. STATE BOARD OF EQUALIZATION

No. 39323.

363 P.2d 263 (1961)

BOARD OF COUNTY COMMISSIONERS OF GREER COUNTY, Oklahoma, and Jack Sasseen, County Attorney of Greer County, Oklahoma, Plaintiffs in Error, v. STATE BOARD OF EQUALIZATION of the State of Oklahoma, Defendant in Error.

Supreme Court of Oklahoma.

Rehearing Denied July 5, 1961.


Attorney(s) appearing for the Case

Jack Sasseen, County Atty., Greer County, James P. Garrett, Sp. Counsel, Mangum, for plaintiffs in error.

Mac Q. Williamson, Atty. Gen., Fred Hansen, First Asst. Atty. Gen., L.G. Hyden, Asst. Atty. Gen., Albert D. Lynn, Gen. Counsel and Ed Armstrong, Asst. Counsel, Oklahoma Tax Commission, Oklahoma City, for defendant in error.

Otjen & Carter, by Frank Carter, Enid, of counsel, for Oklahoma Farm Bureau, amicus curiae.


PER CURIAM.

The present appeal is from the same order of the State Board of Equalization, and is based upon the same record, as Cause No. 39321, Okl., 363 P.2d 242. Said appellee Board's order does not require any change in the value of urban property in Greer County, but it directs an increase of 9% in the valuation of that County's rural land and improvements.

Here, the plaintiff in error advances substantially the same...

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