People Ex Rel. Isbell v. Albert

The defendant, Will M. Albert, having previously paid seventy-five per cent of his taxes under protest, filed objections in the county court of Fayette County to an application of the county collector for judgment against and an order of sale for the sale of real estate for the nonpayment of taxes for the year 1946. In substance, the taxpayer asserted that the taxes levied were illegal to the extent that they were extended upon valuations resulting from the application of an equalization or multiplication factor, as determined by the Department of Revenue, without notice and without an…