Lowther v. Moore

Opinion by

Judge Sampson

Sustaining motion.

Mrs. D. Y. Lowtlier, who resides in Louisville, Ky., but owns lands and mineral rights in Floyd county, omit*285ted to list her property in Floyd county with the tax commissioner as of July 1, 1919, for taxation for the year 1920 as was her duty. Without her knowledge or consent the tax commissioner of that county listed her real property and turned it in to the board of supervisors, who, after giving notice as provided by section 4122, Ky. Statutes, raised the assessment made by the tax commissioner from $11,500.00 to $23,000.00.

The assessment as raised…