Holton Electric Co. v. Board of County Commissioners

Citations

• 81 Kan. 6
• 105 P. 453
• 1909 Kan. LEXIS 295

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Equalization by County Board — Review. The action of the board of equalization in equalizing values for taxation, when free from corruption and fraud, is not subject to the revision or control of the courts.</p> <p>2. - Record of Proceedings of Board. The record of the ■ proceedings of the county commissioners, when sitting as a board of equalization, should be liberally viewed, and when open to interpretation should be given one that will uphold rather than nullify such proceedings.</p> <p>3. - Same. 'An informal entry of an increase of the valuation of the property of a taxpayer by the commissioners at the time of their meeting for equalizing the valuation of property for purposes of taxation will be deemed to be the ' act of the board of equalization.</p>