Anderson v. City of Mayfield
Court of Appeals of Kentucky
Case 37 — PETITION EQUITY APPEAL PROM GRAVES COURT OP COMMON PLEAS. 1. The assessment is void because not completed and returned within the time prescribed by the charter. (Charter of Mayfield, acts 1883-4, p. 759.) 2. The assessment should have been made under the State law in force at the time, and not under the law .in force prior to March 17, 1886. In making an assessment the statute must he observed with particularity.
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Case 37 — PETITION EQUITY APPEAL PROM GRAVES COURT OP COMMON PLEAS. 1. The assessment is void because not completed and returned within the time prescribed by the charter. (Charter of Mayfield, acts 1883-4, p. 759.) 2. The assessment should have been made under the State law in force at the time, and not under the law .in force prior to March 17, 1886. In making an assessment the statute must he observed with particularity. (Slaughter v. City of Louisville, 89 Ky., 112.) A municipal eorpoporation canlevy.no taxes upon the inhabitants or their property, unless the power be plainly and…
1Opinion of the CourtChief Justice Holt
These cases involve mainly the same questions, and will therefore be considered together.
They seek to enjoin the sale of property levied upon or city taxes. The grounds relied upon are quite numerous, and only those will be considered which we deem, important.
The charter of the city of Mayfield provides that its assessor shall make his assessment and return his lists to-the proper office by a certain time. This was not done. The assessment was made after the prescribed period. This provision is not, however, for the benefit of the taxpayer. It is not important to him. Its object is to secure…
2Cases cited2 opinions
- Himmelmann v. SpanagelCalifornia Supreme Court · 1870
- Nunes v. WellischCourt of Appeals of Kentucky · 1876
3Cited by21 opinions
- In Re the Estate of FranzSupreme Court of Missouri · 1939
- Richardson v. MehlerCourt of Appeals of Kentucky · 1901
- Board of Excise v. Board of Directors of School Dist. No. 27Supreme Court of Oklahoma · 1912
- Prairie Oil Gas Co. v. Cruce, GovernorSupreme Court of Oklahoma · 1915
- Oneida County v. TibbitsWisconsin Supreme Court · 1905
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