STANLEY, Commissioner.
The appeal by the taxing authorities of Ballard County and the State Department of Revenue is from a judgment fixing the taxable value of shares of stock of the Citizens State Bank of Wickliffe, Kentucky, as of January 1, 1955, at $250 a share, or a total of $75,000, less $13,675 assessed value of the bank's tangible property. The net valuation, $61,325, is that reported to the County Tax Commissioner by the bank in accordance with KRS 136.270...
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