Pond Creek Pocahontas Co. v. Breathitt County

CLAY, Commissioner.

These cases, consolidated on appeal, involve the validity of increased tax assessments made by the Breathitt County Board of Supervisors. Suits were brought to enjoin the collection of taxes based on these assessments on the ground that they were not made in conformity with KRS 133.120.

While several questions are presented, the issue of notice to the taxpayer is controlling, and the judgment upholding the assessments and denying appellants the relief prayed must be reversed.

Two written notices of proposed increased assessments were served upon appellants’ attorney by the…