(Syllabus.)
1. TAXATION — Application to board of county commissioners for correction of assessment — Necessary to show good cause for not having appeared before board of equalization.
Before one may apply to the board of county commissioners for correction of an assessment of property for purposes of ad valorem taxation under section 12642, O. S. 1931, he must show good cause for not having appeared before the board of equalization to procure the relief sought.
2. SAME — Invalidity of order of board of county commissioners where good cause not shown for nonappearance before board of equalization.
Where the order and proceedings of the board of county commissioners do not reflect that the party applying for relief under section 12642, O. S. 1931, showed good cause for not having appeared before the board of equalization for the relief, such order is subject to subsequent attack in a proceeding where the same is relied upon by the opposing party as final and conclusive. And where it is not therein shown that the party procuring the order had good cause for not having appeared before the board of equalization, the said order of the board of county commissioners will be declared invalid.
3. SAME — Evidence held not to show good cause for nonappearance before board of equalization.
Proof examined, and held insufficient to establish that the applicant for a reduction in the assessed valuation of real estate had good cause for not having appeared before the board of equalization.
DAVISON, J.
This cause is a separate appeal to this court in connection with the same proceedings as set forth and considered in Parkinson v. State ex rel. F.P. Thieman, 196 Okla. 80, 162 P.2d 551. The plaintiff in error attacks that portion of the judgment wherein relief was denied him in connection with taxes for the years 1928 to 1931, inclusive.
Our decision in 196 Okla. 80, 162 P.2d 551, supra, is controlling herein and determines all issues in this appeal. The syllabus and opinion in that cause are adopted as the syllabus and opinion in this cause, and the decision of the trial court is accordingly affirmed.
CORN, C. J., and RILEY, WELCH, and HURST, JJ., concur. GIBSON, V. C. J., and OSBORN, BAYLESS, and ARNOLD, JJ., dissent.
On Rehearing.
ARNOLD, J. (concurring specially).
For the reasons stated in my special concurrence in Joe T. Parkinson, County Treasurer of Tulsa County v. State ex rel. F.P. Thieman, 196 Okla. 80, 162 P.2d 551, I concur in the result.
OSBORN, J., concurs in the views herein expressed.