Rogers v. Pike County Board of Sup'rs

Opinion op the Court by

Judge Tilpord

Reversing.

This appeal involves the correctness of the action of the Pike County Board of Supervisors in increasing the valuation as of July 1, 1939, of 1,775 acres of mountain land from $20,550 to $28,400; and reaches this Court through successive appeals from judgments of the •Quarterly and Circuit Courts approving the finding of the Board.

The appellant had purchased the land in February, 1939, for $20,550, and in his tax return adopted this figure as representing its total value. The Board, according to a scale customarily employed by it in valueing…