Kuhn Bros. v. Warren County

Citations

• 98 Miss. 879
• 54 So. 442

Syllabus

<p>1. Code 1900, Section 4312. Reduction of assessment.</p> <p>Code 1906, § 4312, providing that the board of supervisors shall have the power at any time to change the assessment of real estate in case of accidental destruction or deterioration in value, applies to personal estate as well as realty.</p> <p>Under § 4312, Code 1906, the board of supervisors is given the powfer to reduce an assessment to its time value in every case of .destruction or deterioration in value and in every proper case, it is not only their duty to do so, but the reduction maybe compelled by resorting to the courts.</p> <p>2. Same.</p> <p>The board of supervisors has the right to exercise its discretion as to whether or not it will reduce an assessment even in a case of total destruction of the property and such reduction should not. be allowed when the property assessed is covered by insurance and the party assessed has suffered no real loss.</p>