(DOWNLOAD) "Gray v. Wyoming State Bd. of Equalization" by Supreme Court of the United States " eBook PDF Kindle ePub Free
eBook details
- Title: Gray v. Wyoming State Bd. of Equalization
- Author : Supreme Court of the United States
- Release Date : January 09, 1995
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
At issue in this case is the right of a taxpayer, Jan Charles Gray (Gray), to have his real property appraised at its purchase price by the county assessor for purposes of the ad valorem tax. The County Assessor (Assessor), using a formula calculation, the Computer Assisted Mass. Appraisal (CAMA), arrived at assessed valuations that were much higher than Grays purchase prices. The assessed valuation actually used, however, was set by reducing the preceding years valuation by twenty-five percent pursuant to 1988 WYO. SESS. LAWS ch. 73, § 3. Gray appealed these valuations to the Converse County Board of County Commissioners, acting as the County Board of Equalization (County Board), but the County Board approved the valuations set by the Assessor. Gray appealed that determination to the State Board of Equalization (State Board). - Page 1348 The State Board affirmed the County Board, and Gray pursued judicial review. The district court affirmed the decision of the State Board, and Gray appeals the decision of the district court. We are satisfied the valuation reached by the Assessor is supported by substantial evidence and was arrived at by a lawful method of valuing real property. We affirm the decision of the district court.
 "Gray v. Wyoming State Bd. of Equalization" by Supreme Court of the United States " eBook PDF Kindle ePub Free){kind=link}