SUMMERS, Vice Chief Justice.
¶ 1 First the County Assessor, and then the County Board of Equalization, decided that a tract of land, with its building, owned by a charitable corporation should be assessed for ad valorem taxes. A statute gives the owner ten days to appeal the Board's decision to the District Court. The District Court concluded the owner's appeal was out of time, and the Court of Civil Appeals, by a 2 to 1 decision, affirmed the lower court's dismissal...
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