Walsh v. Property Tax Appeal Board

“His horse went dead, and his mule went lame, And he lost six cows in a poker game; Then a hurricane came on a summer day, And blew the house where he lived away; An earthquake came when that was gone, And swallowed the land that the house stood on; And then the tax collector came around, And charged him up with the hole in the ground.”

In this case we consider the practice of the tax collector, in the person of the Tazewell County board of review, of calculating assessed values for like properties on different bases: to wit, as a percentage of recent sales price as opposed to the so-called…