180 Ky. 607 | Ky. Ct. App. | 1918
Response to Petition for Rehearing by
Judge Carroll.
The court is further of the opinion that in a suit to have property, alleged to have been omitted, assessed the burden is on the Commonwealth to show that there was omitted, from the report made by the corporation, property that should have been reported and the nature and value of such property, and when it does this, then the. burden is on the corporation to show, by clear and convincing evidence, that, notwithstanding the omission, the board in making its assessment considered and assessed the value of the omitted property on information gathered from sources outside of the report. Hillman Land and Iron Co. v. Commonwealth, 148 Ky. 331; Kentucky Heating Co. v. Commonwealth, 174 Ky. 142.
If the court in which the proceeding is instituted, finds that the property sought to be assessed was omitted, then the court should determine from a consideration of the report made by the corporation to the assessing board, and the assessment made by the board and such other pertinent and competent evidence as may be offered in what amount, if any, the assessment made by the board should be increased by reason of the value of the property found to be omitted, and should certify the increase so found in excess of the valuation fixed by the board, in the manner provided in the statutes.
For the reasons stated, the petition for rehearing is sustained and the opinion modified as indicated.
Whole court sitting.