Marion County v. Wilson
Court of Appeals of Kentucky
Case 36 — APPEAL PROM TAX ASSESSMENT 1. - The circuit court has no power to review an assessment. The action of the county judge is special and not judicial, and section 978 of the Kentucky Statutes has no application. 2. The burden of proof was on the taxpayer. 3. The court erred in refusing to compel Mrs. Wilson to answer questions asked her on the taking of her deposition. 4. There was no certified judgment and taxation of costs.
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Case 36 — APPEAL PROM TAX ASSESSMENT 1. - The circuit court has no power to review an assessment. The action of the county judge is special and not judicial, and section 978 of the Kentucky Statutes has no application. 2. The burden of proof was on the taxpayer. 3. The court erred in refusing to compel Mrs. Wilson to answer questions asked her on the taking of her deposition. 4. There was no certified judgment and taxation of costs. Civil Code, sec. 724. 1. Marion county has no interest in, or right to prosecute, this appeal. Taylor County v. Robinson, 11 Ky. Law Rep., 235. 2. The appellant,…
1Opinion of the Court
JUDGE HOBSON
delivered the opinion of the coubt.
When the assessor called at the appellee’s house to take her list, she was not at home, and he returned her list the same as the year before. On notice to her, the board of supervisors raised .her list $30,000. She appealed from this decision to the county judge, who held that the burden of proof was on her to show that the assessment was wrong. She declined to introduce any proof, and, her appeal having been dismissed, she appealed to the circuit court, which sustained her contention. Several points have been argued by counsel, but we deem it…
2Cases cited1 opinion
- Ward v. BealeCourt of Appeals of Kentucky · 1890
3Cited by14 opinions
- Stanton v. State Tax CommissionOhio Supreme Court · 1926
- In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
- Shideler v. MartinIndiana Supreme Court · 1922
- In Re Western Union Telegraph Co.Supreme Court of Oklahoma · 1911
- Walter G. Hougland & Sons v. McCracken County Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1947
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