Penney v. State

THOMAS, Justice.

This is an appeal for a review of the effort to reduce the value fixed by the duly constituted authorities against appellant’s real properties.

The taxpayer’s right of review or retrial of the issues of fact on appeal to the circuit court from assessments for taxation of taxable property is of recent consideration.

The pertinent statutory provisions to be observed and applied are considered in pari materia. There are no requirements of law for the usual formal pleadings other than the observance of the precedent conditions of the statute to a due assessment by the several…