POND CREEK POCAHONTAS COMPANY v. BREATHITT COUNTY


290 S.W.2d 34 (1956)

POND CREEK POCAHONTAS COMPANY, Appellant, v. BREATHITT COUNTY et al., Appellees. James D. FRANCIS et al., Appellants, v. BREATHITT COUNTY et al., Appellees.

Court of Appeals of Kentucky.

As Extended on Rehearing April 27, 1956.


Attorney(s) appearing for the Case

F. A. MacDonald, Huntington, W. Va., Grannis Bach, Jackson, for appellants.

William S. Riley, Dept. of Revenue, Frankfort, Allie Y. Watkins, County Atty., O. J. Cockrell, Jackson, for appellees.


CLAY, Commissioner.

These cases, consolidated on appeal, involve the validity of increased tax assessments made by the Breathitt County Board of Supervisors. Suits were brought to enjoin the collection of taxes based on these assessments on the ground that they were not made in conformity with KRS 133.120.

While several questions are presented, the issue of notice to the taxpayer is controlling, and the judgment upholding the assessments and denying appellants...

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