Ward v. Beale
Court of Appeals of Kentucky
Case 10 — PETITION ORDINARY — APPEAL FROM HARRISON CIRCUIT COURT. Brief not in record. 1. The act of the Legislature creating the State Board of Equalization is not unconstitutional. (Spalding v. Hill, 9 Ky. Law Rep., 852; Russell, Sheriff, v. Carlisle & Litsey, 10 Ky.
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Case 10 — PETITION ORDINARY — APPEAL FROM HARRISON CIRCUIT COURT. Brief not in record. 1. The act of the Legislature creating the State Board of Equalization is not unconstitutional. (Spalding v. Hill, 9 Ky. Law Rep., 852; Russell, Sheriff, v. Carlisle & Litsey, 10 Ky. Law Rep., 25.) 2. Section 3 of article 8, chapter 92, General Statutes, applies solely to taxes assessed after the meeting of the county board of supervisors, and not tp persons who became dissatis’fied after such meeting with the assessment of their property. (Gen. Stats., chap. 92, art. 6, sec. 4; Idem, art. 7, secs. 6, 7;…
1Opinion of the Court
JUDGE BENNETT
delivered the opinion oe the court.
The appellant gave the list of his property and its value to the assessor of the county in which the same was situated. The value of the property given in by the appellant and accepted by the assessor, including realty, personalty, &c., amounted to forty-six thousand sev'en hundred and forty dollars. Thereafter the county board of supervisors for said county, of their own motion, reduced the assessment that the appellant had placed upon his real estate by the sum of five thousand dollars. Thereafter the State Board of Equalization increased the…
2Cases cited1 opinion
- Commonwealth ex rel. Marion County v. Louisville & Nashville RailroadCourt of Appeals of Kentucky · 1888
3Cited by11 opinions
- Eminence Distillery Co. v. Henry County Board of SupervisorsCourt of Appeals of Kentucky · 1918
- Fidelity & Columbia Trust Co. v. MeekCourt of Appeals of Kentucky (pre-1976) · 1943
- In Re Sutter-Butte By-Pass Assessment No. 6California Supreme Court · 1923
- Collins v. City of KeokukSupreme Court of Iowa · 1902
- Hopper v. Oklahoma CountySupreme Court of Oklahoma · 1914
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