Letcher County Fiscal Court v. State Tax Commission

Opinion of the Court by

Judge Dietzman

Affirming.

This case involves the assessment of the property of Letcher county as of July 1, 1924, for 1925 state and county taxes. The total assessment as of that date made by the county tax commissioner came to $14,787,962.00. This assessment was raised by the board of supervisors of Letcher county to $16,761,226.00. The state tax commission sitting as a board of equalization and assessment in order to equalize, as they say, the assessment of the property of Letcher county, and the different classes thereof, as finally determined and certified by the…