254 S.W.2d 497 | Ky. Ct. App. | 1953
This case involves the right of the City Commissioners of Corbin, a city of the third class, to create a new Board of Tax Supervisors after it developed that the acts of a previous Board were void, because no notice, of its action had been given the taxpayers. The appellants sought to enjoin the second Board from acting. The appeal is from a judgment sustaining a demurrer to their petition.
The City acted under the following part of KRS 92.470:
“Omitted property or irregular or improper assessment in cities of third class. (1) Where any .property in a city of the third class has not been assessed, or has been irregularly or improperly assessed, or where notice of the time and place of the meeting of the board of supervisors has not been properly or regularly given, the city •may pass an ordinance directing the assessment of the property, or making ■correction in the assessment irregularly or improperly made, and giving notice of the place and time of the meeting of the board of tax supervisors so that any taxpayer may appear before that board. * * * ”
Judgment affirmed.