LaBelle v. State Tax Commission

The main question presented for determination is whether the State Tax Commission had jurisdiction to hear an appeal by the property owner from the refusal of the taxing authorities of Montgomery County to reduce an assessment that had become final before they were asked to act. The Commission and the Circuit Court, on appeal, ruled that the Commission had no jurisdiction under the circumstances.

On April 14, 1955, Catherine EaBelle, the appellant, received a notice from the Appeal Tax Court of Montgomery County, stating that the Assessing Department had recommended that a partial assessment…