City of St. Matthews v. Stallings

CULLEN, Commissioner.

In a class suit by a number of taxpayers of the "City of St. Matthews, the circuit court held invalid a tax levy by the city for the January 1-December 31 fiscal year of the city, and directed a refund of the taxes collected. The ground of invalidity was that the assessment upon which the levy was based was not made in accordance with the ordinance that provided for the assessment and levy. The city has appealed from the'judgment, maintaining that the assessment was valid and proper. The taxpayers have cross-appealed, contending that the levy should have been held invalid…