The opinion of the court was delivered by
McFARLAND, J.:
The sole issue herein is whether the trial court erred in concluding the defendant board of county commissioners, sitting as a board of equalization, acted arbitrarily and capriciously in rescinding its previous order which had reduced the assessed valuation of all personal property by 23%.
The facts need to be set forth in some detail. On May 7, 1979, the plaintiff oil producers (hereinafter...
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