Beaty v. Board of County Commissioners

Admittedly the taxes paid during the years involved were discharged without protest and the plaintiff never availed herself of the administrative statutory remedies for relief from the allegedly illegal assessments. This proceeding likely could be disposed of adversely to plaintiff for her failure to so proceed, but in view of the novel nature of her contention we have deemed it proper to express our views on the issues involved. The trial court, likewise proceeding on the merits, held adversely to plaintiff.