Anderson v. Ford

Miller, Judge.

George Anderson sued Jim Ford, individually and in his official capacity as Floyd County Tax Commissioner, for having allegedly violated various statutory and constitutional provisions when Ford levied upon Anderson’s bank account to collect county taxes Anderson owed on personal property. Ford moved for summary judgment, which the trial court granted. Anderson appeals, arguing that the statutes allowing the levy were unconstitutional and that issues of material fact precluded summary judgment. We hold that the constitutionality arguments were waived and that the material facts…