Farmers' Nat. Bank of Somerset v. Board of Sup'rs of Pulaski County

• Citation: 8 S.W.2d 401,225 Ky. 246
• Parties: FARMERS' NAT. BANK OF SOMERSET v. BOARD OF SUP'RS OF PULASKI COUNTY et al.
• Decision Date: 28 June 1928
• Court: Kentucky Court of Appeals

8 S.W.2d 401

225 Ky. 246

FARMERS' NAT. BANK OF SOMERSET v. BOARD OF SUP'RS OF PULASKI COUNTY et al.

Court of Appeals of Kentucky

June 28, 1928

Appeal from Circuit Court, Pulaski County.

Action by the Farmers' National Bank of Somerset against the Board of Supervisors of Pulaski County and others, for the purpose of reducing its assessment for state and county taxes. Judgment for defendants, and plaintiff appeals. Affirmed.

W. B Morrow, of Somerset, for appellant.

R. C Tartar, of Somerset, for appellees.

McCANDLESS J.

In this action the Farmers' National Bank of Somerset is seeking to reduce its assessment for state and county taxes for the year 1924. The county and circuit courts of Pulaski county have decided against its contention, and it has appealed from the judgment of the latter court. The first, and in view of our conclusions the only necessary, question to be considered is jurisdictional. Defendants in their answer in the circuit court alleged that the record there filed as the basis of the appeal was a copy of the assessment list made by the tax commissioner as recorded in the assessor's book of Pulaski county for the year 1924, and that no record had been filed purporting to show any action upon the part of the board of supervisors. It being further alleged that no application was ever made by the bank to the board of supervisors for reduction of such assessment and that in fact the matter was never before the board in any way. The allegations of this answer were not controverted, and there is no evidence to the contrary, indeed the evidence shows that the list was made by the tax commissioner; and two witnesses testify without contradiction that the matter was not presented to the board, though there is some question as to whether the latter evidence was properly introduced.

Section 4120, Ky. Statutes, authorizes the board of supervisors to increase or decrease any list appearing upon the assessor's book upon clear and unmistakable evidence; and to correct the assessor's book to conform to their finding. Section 4123 authorizes the board of supervisors to hear all complaints and to pass upon the assessment of all taxpayers. Section 4128 provides:

"Any taxpayer feeling himself aggrieved by the action of" the state "board of supervisors may appeal to the quarterly court within thirty days after the final adjournment of said board by filing with the judge of said court a certified

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