Layson v. Brady

HOWERTON, Judge.

This is an appeal and cross-appeal from a judgment of the Nicholas Circuit Court declaring the 1977 tax assessments invalid on all properties where the assessments were increased without written notice to the owner, and providing that “the certification of equalized assessment issued by the defendant, Department of Revenue, is hereby set aside and held for naught.” The judgment further ordered the Kentucky Department of Revenue to make emergency assessments. The appellants and cross-appel-lees are property owners, and the appellees and cross-appellants include the assessor,…