Smith v. City of Covington

Elmer F. Smith and Collelya Smith, his wife, applied to the court below for the correction of the 1961 assessment of certain of their real estate located in the city of Covington. They alleged that an assessment of $16,000.00 on their residence building was based upon a much higher appraisement of its fair market value than appraisements placed upon other properties of like nature in the same area; and that, therefore, there was a lack of uniformity of assessment and taxation. They prayed that the assessment be reduced to a just and fair amount and they be refunded taxes paid for the year…