Pons v. Board of Assessors

Citations

• 118 La. 1101
• 43 So. 891
• 1907 La. LEXIS 854

Syllabus

<p>Taxation — Assessment — Presumptions — Review.</p> <p>The assessment of the property of a taxpayer is presumed to be correct, until he proves the contrary. The statutory appeal of the taxpayer from the action of the board of assessors brings up only the question of the correctness of his individual assessment. Other assessments cannot be considered for the purpose of reducing the official valuation below the standard of the actual cash value as fixed by law.</p> <p>[Ed. Note. — For cases in point, see Cent. Dig. vol. 45, Taxation, § 924.]</p> <p>(Syllabus by the Court.)</p>