166 S.W.2d 882 | Ky. Ct. App. | 1942
Reversing.
The Board of Supervisors of Somerset raised the tax assessment of J.H. Pinnell for 1941 from $78,425 to $103,575. He appealed to the Pulaski Quarterly Court (Sec. 2741i-1, Ky. Stats., KRS
"This cause coming on to be heard, and the defendants appearing by counsel and stating that they desired to make no defense to the above styled cause, the statement of appeal of the plaintiff is taken for confessed.
"It further appearing that the property of the plaintiff in the City of Somerset, Kentucky, for the year 1941 was listed by him for taxable purposes in said city at the sum of $78,425.00 and that the defendants had raised said sum to $103,575.00.
"It is therefore ordered and adjudged that the assessed valuation of the property of the plaintiff in the City of Somerset, Kentucky, for the year 1941 be and the same is hereby placed at the sum of $78,425.00, *366 and the plaintiff will recover from the defendants his costs herein expended."
On the same day the judgment was rendered the Board of Supervisors appealed to the Circuit Court where they filed a "statement and answer," in which they pleaded justification of their action in raising Pinnell's assessment. He moved to dismiss the appeal. The court construed the Quarterly Court judgment to be a "confessed judgment" and dismissed the appeal. The Board of Supervisors here question the correctness of that ruling.
Section 2741i-1, Ky. Stats., (KRS
The quarterly court judgment recites that as the defendants [i. e., the Board of Supervisors] declined to make a defense, "the statements of appeal of the plaintiff [i. e., the taxpayer] is taken for confessed." The only statement in the record is the certification by the Board to the taxpayer of the increase in the assessment of each item of property which showed what each had been "listed at" and "increased to." That was all that was required by the statute. The record does not show whether any evidence was heard on behalf of the taxpayer as was required by the statute. Section 2741i-1, Ky. Stats. (KRS
We are constrained to differ from the circuit court and to regard the judgment of the quarterly court as being only a default judgment. And as it cannot be *368 questioned that an appeal can be taken to a circuit court from a judgment rendered by default in a quarterly court in an ordinary case, we think the Board of Supervisors had the right to take an appeal of this tax case, as they did, in accordance with the terms of the statute. We are of opinion, therefore, that the circuit court improperly dismissed the appeal and that he should have proceeded with a trial of the issue of valuation as contemplated by the statute.
Judgment reversed.