State v. Neuhoff

BROWN, Justice.

In a delinquent tax proceeding against appellee and the property assessed by him for the tax year, 1931-1932, the State, on September 1, 1933, obtained a decree in the Probate Court of Jefferson County for the sale of said property for the payment of taxes, State and County, that court taking as the basis of ascertaining the amount of taxes the valuation as made final by the Jefferson County Board of Review.

From that decree the tax payer appealed to the circuit court, and on December 5, 1934, the circuit court, by consent of the parties, rendered a decree on a reduced valuation.