City of Greenwood v. Humphreys

Certain town lots, the property of appellee, in the city of Greenwood, escaped municipal taxation for the years 1926 and 1927 because of the fact that the statutory equalization notices were not given in respect to the city assessments of those years. Therefore in 1928 the city clerk, as municipal assessor, made a back assessment of said property for said years, proceeding therein as provided in section 7004, Hemingway's 1927 Code, which section so far as pertinent to the case in hand reads as follows: "The municipal assessment of all property subject to taxation, except such as is required…