Commonwealth ex rel. Luckett v. Helm

CULLEN, Commissioner.

On June 6, 1968, the county board of supervisors of McCracken County adopted a resolution and order purporting to annul all increases of assessments of farm property made by the county tax commissioner (now property valuation administrator) for 1968. This had the effect of reducing the assessments on the properties of 1,200 persons who had not appealed to the board, as well as on the properties of 662 persons who had appealed.

On June 7, 1968, the Commonwealth on relation of the Commissioner of Revenue brought suit against the members of the board of supervisors and…