Town of Elsmere v. Tanner

Opinion op the Court by

Judge Willis —

Affirming.

On March 6, 1928, the board of trustees of the town of Elsmere, a municipality of the sixth class, then wholly located in Kenton county, undertook to annex certain territory contiguous to its then existing boundaries. Part of the territory it sought thus to annex lay in Boone county. Later the town levied an ad valorem tax on the real estate included within its boundaries as enlarged by the- attempted annexation proceedings. The appellee, whose property lay in that part of Boone county which the town undertook to annex by the aforesaid annexation…