Clay County v. Brown Lumber Co.
Supreme Court of Arkansas
Apeal from Clay Circuit Court, Eastern District; Frank Smith, Judge; 1. A failure to give notice to the property owner of a raise in his assessment by the board of equalization, or a failure to-receive such notice, does not affect the validity of the assessment. Kirby’s Digest, § § 6992, 6998. 2. Section 7180, Kirby’s Digest, has no reference to applications for relief from action of -the equalization board.
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Apeal from Clay Circuit Court, Eastern District; Frank Smith, Judge; 1. A failure to give notice to the property owner of a raise in his assessment by the board of equalization, or a failure to-receive such notice, does not affect the validity of the assessment. Kirby’s Digest, § § 6992, 6998. 2. Section 7180, Kirby’s Digest, has no reference to applications for relief from action of -the equalization board. This relief is. provided for in § 6998. The board can only equalise assessments. 64 Ark. 436. . A raise by the board is not an erroneous assessment. Kirby’s Digest, § 7180.- 3. The county…
1Opinion of the CourtFrauenthal, J.
On July xo, 1908, the Brown Lumber Company applied by petition to the county court of Clay County for an order refunding to it certain taxes which it alleged had been erroneous^ paid by it on certain real estate owned b)r it .and situated in the town of Rector in said county, and which it claimed had been erroneously and excessively assessed for the year of 1907. The county court denied said petition, and an appeal was •duly taken by the petitioner to.the circuit court. Upon the trial •of the matter in that court the evidence tended to prove that the appellee was the owner of lot “O” in said…
2Cases cited5 opinions
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- Wells, Fargo & Company's Express v. Crawford CountySupreme Court of Arkansas · 1897
- Randle v. WilliamsSupreme Court of Arkansas · 1857
- Equalization Board v. Land OwnersSupreme Court of Arkansas · 1889
- Saline County v. HughesSupreme Court of Arkansas · 1907
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- Burgess v. Four States Memorial HospitalSupreme Court of Arkansas · 1971
- Salthouse v. Board of County CommissionersSupreme Court of Kansas · 1924
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