Ledbetter Trucks, Inc. v. Floyd County Board of Tax Assessors

Shulman, Judge.

Appellants received notices from the Floyd County Board of Tax Assessors that the board had increased the assessed evaluations on their properties. The notices each included the following information: "(Note) The within assessment will become final if not protested as provided by law within ten (10) days in the case of residents or twenty (20) days in the case of non-residents.” Disagreeing with the assessments of the board, appellants sent letters to the board protesting same: "We are dissatisfied with this assessment and hereby enter our protest within the ten day limit…