204 Ky. 550 | Ky. Ct. App. | 1924
Opinion op the Court by
Affirmiug.
Appellant Brown complains that the hoard of supervisors of Wayne county fixed the valuation of his lands, timber and improvements at an amount in excess of that fixed for other lands in the taxing district where the same are located and asked that the assessment be reviewed and the valuation reduced. He failed to list his real prop
The evidence is rather brief and not altogether satisfactory; Many pertinent facts were not inquired into. Not a witness qualified to speak upon'the subject was asked to state the fair cash value of the land estimated at the price it would bring at a fair voluntary sale. There is evidence, however, showing that the lands of appellant Brown were the best in that district for farming purposes, and further that he had some virgin timber of considerable value. The acreage of his several tracts is not made certain although it is estimated by appellant at 1,690, while other witnesses fix it higher. The lands of other owners in the immediate vicinity are shown to have berm listed at a lower valuation. There is evidence to the effect that those lands were less valuable than appellant’s. Only a question of fact was presented, and we are unable to say from the evidence in the record that the learned circuit judge did not correctly fix the valuation of appellant’s lands, timber and improvements. The judgment in this respect will not be disturbed.
The board of supervisors is an arm of the state government. It has discretionary powers. There is no charge that it acted in bad faith in fixing the valuation of appellant’s property. The board, therefore, was not liable for cost. Neither is the Commonwealth. Section 885, Kentucky Statutes; Davis v. Norman, 101 Ky. 599;
Judgment affirmed.