Hughey v. Jefferson County Board of Commissioners

Opinion by

Judge CASEBOLT.

In this property tax case, petitioner, Sue Hughey, appeals an order of the Board of Assessment Appeals which held that: 1) as the purchaser of a tax lien on a parcel of real property, she did not have standing to pursue an abatement petition prior to her receipt of a treasurer’s deed; 2) she could not petition for an abatement because her claim was time-barred; and 3) the property tax assessment upon her property was valid. We affirm.

In 1988, Hughey purchased a tax lien on a parcel of property located in Jefferson County. Based on the property tax assessment at the…