Board of Supervisors, City of Somerset v. Pinnell

Opinion op the Court by

Stanley, Commissioner

Reversing.

The Board of Supervisors of Somerset raised the tax assessment of J. H. Pinnell for 1941 from $78,425 to $103,575. He appealed to the Pulaski Quarterly Court (See. 2741Í-1, Ky. Stats., KRS 92.530), and that court entered the following judgment:

“This cause coming on to be heard, and the defendants appearing by counsel and stating that they desired to make no defense to the above styled ■cause, the statement of appeal of the plaintiff is taken for confessed.

“It further appearing that the property of the plaintiff in the City of Somerset,…