Borders v. Cain

COMBS, Justice.

The legislature, in extraordinary session in 1949, enacted legislation relating to the ad valorem tax system of the state and providing for emergency assessments and reappraisals of property for taxation. Sec*904tion 3, Chapter 5, of the Act, KRS 132.-670, reads,:. .“Whenever a county by order of its' fiscal court petitions ' the /department for a reappraisal of - the properties therein and the department after investigation determines that a reap'praisal is necessary, the . department shall, according to the comparative need therefor, provide personnel and other assistance to aid…