BALLARD COUNTY v. CITIZENS STATE BANK


261 S.W.2d 420 (1953)

BALLARD COUNTY et al. v. CITIZENS STATE BANK OF WICKLIFFE.

Court of Appeals of Kentucky.

October 9, 1953.


Attorney(s) appearing for the Case

J. D. Buckman, Atty. Gen., Hal Williams and Roy H. Pennington, Asst. Attys. Gen., Haden Owens, Wickliffe, for appellants.

M. C. Anderson, Wickliffe, for appellee.


STANLEY, Commissioner.

The main question is whether the Kentucky Tax Commission may of its own volition and without notice raise the valuation for taxation of shares of stock in a bank after an assessment has been made by the local tax commissioner and approved by the county board of supervisers. A subsidiary question is whether relief from such affirmative action may be had in a suit in equity rather than by an appeal.

The circuit court enjoined the Commission...

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