Lee Trace LLC v. Gearl Raynes

Justice KETCHUM,

concurring in No. 12-0638 and dissenting in No. 12-0992.

I concur with the holding of this Court in ease No. 12-0638 which reverses the determination of the circuit court that the taxpayers application for relief, concerning the assessed value of its property for tax year 2010, was untimely filed. The notice at issue should have specified the time and place for the taxpayer to challenge the assessment.

However, I disagree with the holding of the majority in case No. 12-0992 which reinstates the assessed value of $7,593,430 initially calculated by the Assessor, for tax year 2011,…