Bi-Metallic Investment Company v. State Board of Equalization case brief

Bi-Metallic Investment Company v. State Board of Equalization case brief summary
239 U.S. 441 (1915)

CASE SYNOPSIS

Plaintiff property owner brought an action against defendants, the state board of equalization and the state tax commission, to enjoin them from putting in force an order increasing the valuation of all taxable property in Denver 40 percent. The Supreme Court of Colorado sustained the order and dismissed the action. The property owner appealed.

CASE FACTS
The tax commission and the board of equalization reassessed all the property in the city. The property owner alleged that the reassessment or raise in valuation could only be made upon notice and hearing or opportunity to be heard. The property owner contended that the reassessment deprived it of due process in violation of the Fourteenth Amendment because there was no hearing and no notice.

DISCUSSION

• The United States Supreme Court held that the reassessment order was valid because notice and hearing were not required. 
• The Court reasoned that general statutes within the state power were constitutional without providing individuals a chance to be heard.

OUTCOME

The Court affirmed the state supreme court's decision upholding the order of the state tax commission and the state board of equalization reassessing all property within the city.

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