OPINION — AG — A COUNTY ASSESSOR, UNDER THE PROVISIONS OF 68 O.S.H. 15.42, MAY APPEAL TO THE DISTRICT COURT OF THE COUNTY FROM RULING BY THE COUNTY BOARD OF EQUALIZATION STRIKING FROM THE TAX ROLLS ASSESSMENTS FOR TAXATION OF NEW AUTOMOBILES DULY MADE AND ENTERED THEREON BY SAID COUNTY ASSESSOR. CITE: 68 O.S.H. 15.14 (L. G. HYDEN)