Bell's Trustee v. City of Lexington
Court of Appeals of Kentucky
Case 26. — ACTION BY CLARA D. BELL’S TRUSTEE AGAINST THE CITY OF LEXINGTON TO ENJOIN THE COLLECTION OF DELINQUENT RETROSPECTIVE TAX ASSESSMENT, Appeal from Fayette Circuit Court. Watts Parker, Circuit Judge. From the judgment plaintiff appeals. SUMMARY. 1. An assessment made without notice, and without any opportunity to be heard is void.
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Case 26. — ACTION BY CLARA D. BELL’S TRUSTEE AGAINST THE CITY OF LEXINGTON TO ENJOIN THE COLLECTION OF DELINQUENT RETROSPECTIVE TAX ASSESSMENT, Appeal from Fayette Circuit Court. Watts Parker, Circuit Judge. From the judgment plaintiff appeals. SUMMARY. 1. An assessment made without notice, and without any opportunity to be heard is void. (Hagar v. Reclamation District No. 8, 111 U. S., 709; Spencer v. Merchant, 125 U. S., 355; Palmer v. McMahon, 133 U. S., 609; Walston v. Nevin, 128 U. S., 578; Pitts-burg Railway Co. v. Backus, 154 U. S., 426; Winnoa & St. Peter Land Co. v. Minnesota, 159 U.…
1Opinion of the Court
Opinion by
Judge Barker
Affirming,
*203This action was instituted in the Payette: Circuit Court for an injunction restraining the delinquent tax collector of the city of Lexington from collecting tax bills in his hands, amounting in the aggregate to $13,-964.96, against the property of Clara D. Bell, held in trust by the appellant corporation. The origin of this claim is in the retrospective assessment by the city assessor of a part of the trust property for the years 1894, 1895, 1896, 1897 and 1898. For these years the assessor retrospectively assessed the estate as omitted property for the…
2Cases cited7 opinions
- Reynolds v. BowenIndiana Supreme Court · 1894
- Jones v. SummerIndiana Supreme Court · 1867
- City of Delphi v. BowenIndiana Supreme Court · 1877
- City of Louisville v. Board of TradeCourt of Appeals of Kentucky · 1890
- Brown v. YoungCourt of Appeals of Kentucky · 1841
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commonwealth v. CarterSupreme Court of Virginia · 1920
- Hunt v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
- Baltimore & Ohio Southwestern Railroad v. CommonwealthCourt of Appeals of Kentucky · 1917
- Ward, Sheriff v. WentzCourt of Appeals of Kentucky · 1908
- Heth v. CommonwealthSupreme Court of Virginia · 1920
7 more not listed; retrieve them via the Exa API.