Alexander v. Blackmon

Ingram, Justice.

This is the second appearance of this case dealing with the validity of the 1972 ad valorem tax digest of Polk County.

The State Revenue Commissioner originally disapproved the 1972 digest and directed Polk County tax officials to raise assessed real estate values within municipalities of the county by 28 percent and to raise assessments on real estate in the unincorporated area of the county by 46 percent. In addition, all personalty assessments in the county were ordered to be increased by 25 percent.

This action by the State Revenue Commissioner resulted in the present…