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Scope and Content Note
The series consists of files documenting complaints by municipalities regarding equalization rates and by utilities and railroads regarding special franchise assessments and railroad ceilings. Decisions and determinations of the State Board are subject to local grievance proceedings and appeal in the courts.
Files contain complaint forms, objections to property appraisals or sampling procedures, and back-up documentation of objections made by railroads and utilities.
15178-00: This accretion consists of hearing officers' reports and agendas for counties, school districts, special franchise assessments, rail ceilings, agricultural usage, and the Universal Life Church.
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