Legal Opinion

City of Louisville v. Johnson

Court of Appeals of Kentucky

Decided January 27, 1894PublishedCited by 6 opinions

Case 43 — PETITION ORDINARY APPEAL PROM LOUISVILLE CHANCERY COURT. 1. Considering all the provisions of the act of 1884, the right of action accrues on the first of May, the second year after the assessment, when, for the first time, the bills are reported to the city attorney for suits to be brought on them. (Sessions Acts, 1883-84, vol. 2, p. 1260, et seq.; Gay v. City of Louisville, 14 Ky.

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Case 43 — PETITION ORDINARY APPEAL PROM LOUISVILLE CHANCERY COURT. 1. Considering all the provisions of the act of 1884, the right of action accrues on the first of May, the second year after the assessment, when, for the first time, the bills are reported to the city attorney for suits to be brought on them. (Sessions Acts, 1883-84, vol. 2, p. 1260, et seq.; Gay v. City of Louisville, 14 Ky. Law Rep., 327; Gen. Stats., p. 891; Wood on Limitation, 336, 1st ed.; Boswell on Limitations and Adverse Possession, pp. 37-8.) 2. As the Legislature has provided that the tax bills which are stamped and…

1Opinion of the Court

JUDGE PRYOR

delivered the opinion op the court.

The assessment of the appellee’s property was made, as provided by the charter of the city, as of the 1st of September, 1884, for the taxes for the year 1885. The levy ordinance was passed also, as required by the charter, in the month of December, 1884, for the taxes of the succeeding year, 1885. The charter also allows a discount *256on the taxes if paid in tlie months of January, February, and March, and all taxes not paid by the 1st of May become a debt. If the taxes duo are not paid by the 20th of August of the year they are due, summary process…

2Cited by6 opinions

  1. City of Covington v. PattersonCourt of Appeals of Kentucky · 1921
  2. Illinois Cent. R. R. v. CommonwealthCourt of Appeals of Kentucky · 1908
  3. Woolley v. City of LouisvilleCourt of Appeals of Kentucky · 1903
  4. Chatterson v. City of LouisvilleCourt of Appeals of Kentucky · 1911
  5. Goodpaster v. Kenton & Campbell Benev. Burial Ass'nCourt of Appeals of Kentucky (pre-1976) · 1939

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