Harvey v. Parks

OPINION

MASSEY, Chief Justice.

Plaintiff William Y. Harvey paid under protest into the registry of the court the amount of 1970 taxes assessed by various taxation authorities and brought suit to cancel the ad valorem tax assessment made on his property for the year 1970. Though he had not rendered his property plaintiff had appeared before the proper boards and agencies at the various stages of the taxation process and made complaints which were overruled, with assessment of his taxes approved by a Board of Equalization.

Trial was to a jury, to which two special issues were submitted, one…