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W. A. V. E., INC. v. CITY OF LOUISVILLE

248 S.W.2d 701 (1952)

W. A. V. E., Inc. v. CITY OF LOUISVILLE et al.

Court of Appeals of Kentucky.

May 2, 1952.

Attorney(s) appearing for the Case

Hubert T. Willis, Middleton, Seelbach, Wolford, Willis & Cochran, all of Louisville, for appellant.

Gilbert Burnett, Henry Merritt, Louisville, for appellees.

Wilson W. Wyatt, Robert L. Sloss, Wyatt, Grafton & Grafton, all of Louisville, As Amicus Curiae."

Clinton M. Harbison, Lexington, As Amicus Curiae.

COMBS, Justice.

The sole question presented by the pleadings and stipulation in this case is whether a television tower owned by W.A.V.E. in the City of Louisville is exempt from local taxation by KRS 132.200. The trial court held it is not exempt, and W.A.V.E. has appealed.

The statute, so far as applicable, reads:

"All property subject to taxation for state purposes shall also be subject to taxation in the county, city, school or other taxing district...

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