City of Manchester v. Asher

PALMORE, Judge.

This is an unusual case which seems to have been practiced mainly off the record. Fortunately or unfortunately, as it may be, we have the uneasy task of deciding it only on the record.

The appellees are 22 taxpayers of Manchester, a 5th class city and county seat of Clay County. In some manner each of them attempted to appeal to the Clay Quarterly Court from the city board of equalization’s action on their 1961 city tax bills. The right of and procedure for taking such appeals is provided by KRS 92.530(2). While these attempted appeals were pending in the quarterly court T. T.…