Allison Ranch Mining Co. v. County of Nevada

This proceeding was commenced in the superior court of Nevada county, for the purpose of *162 obtaining a judgment annulling an order of the board of equalization of the county of Nevada, increasing the assessed valuation of certain property belonging to the petitioner. The petitioner is a corporation, and alleges in its petition that the said board of equalization, “without any notice to petitioner, and without taking any evidence or proofs whatever, arbitrarily raised and increased the assessment upon its said property, as made by the assessor, from $12,000 to $25,000.” Upon, the filing of the petition a writ of certiorari was issued and directed to the county of Nevada. In its return to the writ the county filed an answer denying the allegations of the petition, and also caused to be returned to the court a certified copy of all the proceedings of the county board of equalization, so far as related to the matter of increasing the petitioner’s assessment. Upon the hearing the superior court gave judgment to the effect that the petitioner take nothing by the action, and that the petition he dismissed. The judgment itself recites that “ upon the evidence, arguments, proofs and…