Kidd v. Clark County Equalization Board

Melvin Mayfield, Judge.

On October 27, 1989, the County Court of Clark County affirmed the appraisal of the Clark County Assessor on certain parcels of real estate owned by the appellant. (The property may be owned by Mr. Kidd who does business under the name of Value Line Property, but this is not important to the issue involved in this case.) On December 14, 1989, appellant gave a notice of appeal to circuit court from the county court’s ruling. The appellee filed a motion to dismiss in circuit court on the grounds that the appeal was not perfected because the appellant failed to file the…