Brown v. Towell (Majority, with Dissenting)
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In this case stemming from ad valorem tax assessments, the Supreme Court affirmed the judgment of the circuit court dismissing this matter for failure to exhaust administrative remedies, holding that that the matter was properly dismissed.
Brown filed suit seeking declaratory and injunctive relief and requesting a declaration that the Craighead County Assessor had no power to access the personal property of citizens who live or reside outside of Craighead County and had no power to assess his Ford truck in 2012 because he no longer resided in Craighead County. The circuit court dismissed the matter for failure to exhaust administrative remedies. The Supreme Court affirmed, holding that the record demonstrated that Brown failed to exhaust his administrative remedies.
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