MOREMEN, Justice.
The appellant, Alcoa Mining Company, has appealed from a judgment of the circuit court sustaining Order No. 905 issued by the Kentucky Tax Commission holding certain mining and milling equipment belonging to appellant subject to both state and local taxation as tangible personal property and therefore not exempt from local taxation under the terms of KRS 132.200, which reads in part: "All property subject to taxation for state purposes shall also...
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