Cross v. Miller

Quiklian, Justice.

This case presents the anomalous situation of citizens and taxpayers complaining of a plan to reduce taxes. The pertinent facts are as follows: in 1964 the Board of Tax Assessors, in their process of “equalizing” the tax valuations, took 30% of the appraised value of real property as the net taxable figure on an individual’s return. On July 16, 1965, the Board in a letter to the Tax Commissioner stated that the 1965 net taxable value of 30% on all tax assessments in Walker County should be reduced 16 and % percent or to 25% of the property’s appraised value. The letter…