City of Roanoke v. Williams

This is a proceeding brought for the correction of an assessment for taxation of certain real estate in the city of Roanoke. That assessment, it is claimed, was erroneous and excessive.

Mr. C. R. Williams is the owner of the real estate in question. It is a lot on the southeast corner of Church avenue and Henry street, fronting fifty feet on Church avenue and extending back between parallel lines ninety-five feet to an alley. On it is a building in which are six small shops. The hoard of assessors valued this property for the purposes of taxation at $43,000.00, apportioned thus: land,…