|Board of Equalization v. Owens|
|264 S.W.2d 651|
|Feb. 5, 1954.|
|ACTION: Judgment affirmed.|
Action involving validity of assessment of taxes by city of the fourth class. The Circuit Court, Knox County, W. L. Rose, J., affirmed a judgment of the Knox Quarterly Court determining that notices given to taxpayer of proposed increase did not constitute legal notice, and the Board of Equalization appealed. The Court of Appeals, Cammack, J., held that notice served on taxpayer which set a date for hearing on proposed increase in assessment some eight months after date for meeting of supervisors, at which time taxes had been due some six months and delinquent for considerably more than a month, was not, in point of time, legal notice.
This is an appeal from a judgment of the Knox Circuit Court affirming a judgment of the Knox Quarterly Court, holding that the notices given Mrs. Georgia B. Owens by the Board of Equalization of the City of Barbourville of a $500 increase in the assessed value of her real estate did not constitute legal notice. In urging reversal of that judgment the city relies upon a notice served upon Mrs. Owens on December 20, 1951, to meet with the Board of Equalization at 7:00 p. m. on December 26, 1951, concerning the proposed increase in the assessment of her real estate; and also a notice printed in the Barbourville Advocate, on January 4, 1952. This newspaper notice set forth that the tax supervisors would meet on January 12, 1952, from 9:00 a. m. to 3:00 p. m. The notice set forth further that:
The city contends that the notice served on Mrs. Owens on December 26, 1951, and the newspaper notice of January 4, 1952, constituted sufficient notice. Be that as it may, we think the trial court properly disposed of the case. It must be borne in mind that the sole question presented for consideration under the stipulation was 'the sufficiency or insufficiency of said notice in point of time.' It can be seen from the foregoing statutes that the first notice served on Mrs. Owens set a date for a hearing on the proposed increase in the assessment of her real estate some eight months after the date for the meetings of the supervisors. Her taxes had been due some six months and had been delinquent for considerably more than a month. From the point of view of time, we think the trial judge properly held that the notices to Mrs. Owens did not constitute legal notice.
BOARD OF EQUALIZATION v. OWENS
264 S.W.2d 651
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