Overstreet v. Chatlos

The appellants, tax collector, tax assessor, and state comptroller, appeal from a final decree which, inter alia, ordered payment by the appellee of the sum of approximately $19,000 in addition to the sum of approximately $83,000 already paid as ad valorem taxes on a hotel and a motel. The decree found and adjudicated: (a) that there had been an overassessment for the year 1959; (b) that the appellee’s property was not assessed uniformly with comparable properties and the assessment was therefore arbitrary, excessive and discriminatory; (c) that the 1958 assessment of improvements on…