Breathitt County Board of Sup'rs v. Ware Cannel Coal Co.

Opinion op the Court by

Chief Justice Fulton

Reversing.

The appellee, Ware Caimel Coal Company, owned 1076 acres of land in Breathitt County which it failed to list for taxation as of July 1, 1942. The tax commissioner assessed the property at $7532 and no appeal was taken from his action. The board of supervisors neither raised nor lowered the assessed valuation, merely adopting the assessment of the tax commissioner, but the appellee appealed to the circuit court and the assessed valuation was reduced to $5380. The board of supervisors appeal from the circuit court judgment.

The appellee has…