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FAYETTE COUNTY BOARD OF SUPERVISORS v. O'REAR

275 S.W.2d 577 (1954)

FAYETTE COUNTY BOARD OF SUPERVISORS et al., Appellants, v. Edward C. O'REAR, Appellee.

Court of Appeals of Kentucky.

As Modified on Denial of Rehearing March 11, 1955.

Attorney(s) appearing for the Case

William S. Riley, Frankfort, William E. Scent, Asst. Atty. Gen., for appellants.

Allen Prewitt, Frankfort, for appellee.

CULLEN, Commissioner.

A 600-acre farm in Fayette County, owned by E. C. O'Rear, was assessed for taxation, by the county tax commissioner, at a value of $135,700. Mr. O'Rear appealed to the county board of supervisors, which upheld the assessment, and he then appealed from that board to the State Tax Commission, which also upheld the assessment. Mr. O'Rear then appealed from the State Tax Commission to the Fayette Circuit Court, which reduced the assessment to $105...

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