State Ex Rel. State Tax Commission v. Redd

Two tracts of land in Franklin county, owned by an incompetent person, were assessed for the years 1922 to 1927, inclusive, by the local county assessor, and the taxes extended and entered on the rolls in the usual manner. All of the taxes levied against the two tracts were paid under protest by the landowner. Alleging excessive valuation of the lands by the local assessor, the landowner’s guardian instituted two separate actions against Franklin county for the refund of the protested taxes. One of the actions has not yet been brought to trial. The trial of the other cause resulted in…