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  5. 797 S.W.2d 439 (1990)
 

TUTHILL v. ARK. COUNTY EQUALIZATION BD.

No. 90-64.

797 S.W.2d 439 (1990)

303 Ark. 387

Warren E. TUTHILL, Appellant, v. ARKANSAS COUNTY EQUALIZATION BOARD, John Johnson, Arkansas County Assessor, et al., Appellees.

Supreme Court of Arkansas.

October 22, 1990.

Attorney(s) appearing for the Case

Russell D. Berry, DeWitt, for appellant.

Robert Dittrich, Stuttgart, for appellees.

DUDLEY, Justice.

This is an appeal from a circuit court judgment affirming the valuation of real property for tax purposes. In 1950, a building was constructed on three lots in DeWitt. In 1973, the three lots were sold to Charles Pattillo. The deed does not recite a sales price, but the deed stamps reflect a sales price of $35,000.00 for the three lots, along with three vacant lots. Thus, in 1973, the property with the building cost something less than $35,000.00...

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