Jones v. Johnson

BOULDIN, Justice.

The legal questions presented in this cause are these:

First. To obtain the benefit of the exemption of the homestead from State ad valorem taxes, must the taxpayer, in his return, disclose the realty constituting the homestead, or otherwise make claim to his tax exemption thereon?

Second. If so, within what time shall such exemption be claimed?

Third. Does the same rule apply to taxpayers in Jefferson County, where the Unit Rule of Assessment is operative'?

The homestead tax exemption statute is quite brief. The pertinent section reads: “Homesteads, as herein defined, are hereby…