Sioux City Bridge Co. v. Dakota County, 260 U.S. 441 (1923)

Sioux City Bridge Co. v. Dakota County, Nebraska

No. 105

Argued November 20, 1922
Decided January 2, 1923
260 U.S. 441

CERTIORARI TO THE SUPREME COURT

OF THE STATE OF NEBRASKA

Syllabus

1. Intentional and arbitrary assessment of the property of one owner for taxation at its true value, in accordance with the state constitution and laws, while all other like property is systematically assessed much lower, is a violation of the equal protection of the laws. P. 445.

2. The owner aggrieved by this discrimination is entitled to have his assessment reduced to the common level, since by no judicial proceeding can he compel reassessment of the great mass of such property at its true value as the law requires. P. 446.

3. Mere errors of judgment in fixing an assessment do not support a claim of discrimination; there must be in effect an intentional violation of the principle of practical uniformity. P. 447.

105 Neb. 843 reversed.

Certiorari to a judgment of the Supreme Court of Nebraska affirming a judgment of a lower court which dismissed an appeal from action of a board of equalization fixing an assessment for taxation.