Commonwealth ex rel. Allphin v. St. Matthews Gas & Electric Shop, Inc.

HOGG, Judge.

The main question raised by these appeals concerns the right of taxpayers who have paid state taxes as assessed on accounts receivable, under protest, to have interest on tax monies refunded by the taxing authorities where the valuations fixed by the taxing authorities have been held invalid by us, with directions for the taxing authorities to proceed with the assessment of the properties in accordance with prescribed processes. See, St. Matthews Gas & Electric Shop v. Commonwealth, Ky., 266 S.W.2d 106. Upon return of the above-mentioned case, the court below directed that…