Turner v. Town of Pewee Valley
Court of Appeals of Kentucky
Case 42 — PETITIONS EQUITY APrEAL FROM OLDHAM CIRCUIT COURT. 1. Even if the assessment and levy of the taxes was regular, the sheriff had no right to levy on and advertise the real estate of appellants’ for same, because no demand had ever been made of either of them, and they each had sufficient personal property out. of which his taxes could have been made. 2. The land sought to be taxed is not subject to taxation for town. purposes, because it is farm and wood land, and…
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Case 42 — PETITIONS EQUITY APrEAL FROM OLDHAM CIRCUIT COURT. 1. Even if the assessment and levy of the taxes was regular, the sheriff had no right to levy on and advertise the real estate of appellants’ for same, because no demand had ever been made of either of them, and they each had sufficient personal property out. of which his taxes could have been made. 2. The land sought to be taxed is not subject to taxation for town. purposes, because it is farm and wood land, and has never been ■laid off into town lots. 3. The only assessment ever made of said lands, preparatory to subjecting them…
1Opinion of the Court
JUDGE WHITE
delivered the opinion oe the court:
These two cases, by agreement of parties, were heard together in the court below, and by agreement are to be heard together in this court.
They involve the same questions, and are alike in every particular except Nock seeks to enjoin the sale of his land and collection of taxes assessed for the year 1887 by the town of Pewee Valley, in Oldham county, and Turner seeks to enjoin the sale of his land and collection assessed against him for the years 1885-6-7 by the town of Pewee Valley.
Each of appellants’ lands are situated in the corporate limits of…
2Cases cited2 opinions
- Allison v. Louisville, Harrod's Creek & Westport Railway Co.Court of Appeals of Kentucky · 1872
- Slaughter v. City of LouisvilleCourt of Appeals of Kentucky · 1888
3Cited by9 opinions
- Western Union Telegraph Co. v. Louisville & Nashville RailroadSupreme Court of the United States · 1922
- Alexander v. AudCourt of Appeals of Kentucky · 1905
- Louisville & N. R. v. Western Union Telegraph Co.Court of Appeals for the Sixth Circuit · 1920
- STATE HIGHWAY COM'N, ETC. v. WieczorekSouth Dakota Supreme Court · 1976
- State Highway Commission v. MitchellCourt of Appeals of Kentucky (pre-1976) · 1931
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