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PRICE v. CITY OF LOUISVILLE

237 S.W.2d 840 (1951)

PRICE v. CITY OF LOUISVILLE.

Court of Appeals of Kentucky.

March 13, 1951.

Attorney(s) appearing for the Case

Garner M. Petrie, Louisville, for appellant.

Gilbert Burnett, City Atty., Robert Meagher, Asst. City Atty., and Frank W. Burke, Asst. City Atty., all of Louisville, for appellee.

MOREMEN, Justice.

This proceeding was filed on an agreed statement pursuant to Section 637 of the Civil Code of Practice. Thomas G. Price, the city assessor, is appealing from a judgment upholding the validity of the tax assessment program of the City of Louisville.

KRS 91.310(1) provides: "The board of aldermen may annually provide by ordinance for the assessment of all real and personal property that is subject to city taxation, except such property as is...

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