Fayette County Board of Supervisors v. O'Rear

CULLEN, Commissioner.

A 600-acre farm in Fayette County, owned by E. C. O’Rear, was assessed for taxation, by the county tax commissioner, at a value of $135,700. Mr. O’Rear appealed to the county board of supervisors, which upheld the assessment, and he then appealed ^from that board to the State Tax Commis- | sion, which also upheld the assessment. 'Mr. O’Rear then appealed from the State Tax Commission to the Fayette Circuit Court, which reduced the assessment to $105,000. The county tax commissioner, county board of supervisors, and State Department of Revenue have appealed from the…