Griggs v. Dolan

LEIBSON, Justice.

This is a simple case rendered confusing by the complexity of the litigation.

Movants are taxpayers, owners of agricultural and horticultural property in Fay-ette County, who claim that the method of assessment utilized by the Property Valuation Administrator was unconstitutional for the years 1981, 1982, 1983, 1984 and 1985. Their Complaint, as Amended, seeks two forms of relief: declaratory relief adjudicating that their taxes have been unconstitutionally assessed and collected, and tax refunds for the overpayments which they claim have resulted from the unconstitutional…