In Re: Validation of Tax Anticipation Note, Series 2014, by Humphreys County v. Humphreys County Board of Supervisors
Annotate this CaseWhen the Humphreys County Board of Supervisors notified the public of its intention to issue a $1.2 million tax anticipation note, taxpayers filed a petition containing signatures of qualified electors requesting that the matter be submitted to the public for an election. The Board determined that the number of qualified electors who had signed the petition was insufficient to require an election. The Board, therefore, authorized the note’s issuance. The matter then was submitted to the Humphreys County Chancery Court for validation. The day before the hearing, Glenn Russell filed a written objection. At the hearing, Russell appeared pro se to oppose validation. Nevertheless, the chancellor entered a judgment validating the tax anticipation note. Russell appealed. After review, the Supreme Court held that the Humphreys County Board of Supervisors did not exceed statutory limits in obtaining the tax anticipation note. However, the chancellor’s refusal at the validation hearing to consider the sufficiency of signatures of qualified electors, who signed a petition protesting the tax anticipation note, constituted error. The Court therefore reversed the judgment of the Humphreys County Chancery Court and remanded this case to the chancellor for further proceedings.
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