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KINGWOOD OIL CO. v. HENDERSON COUNTY BD. OF SUP'RS

367 S.W.2d 129 (1963)

KINGWOOD OIL COMPANY, a Corporation, Appellant, v. HENDERSON COUNTY BOARD OF SUPERVISORS et al., Appellees.

Court of Appeals of Kentucky.

Rehearing Denied May 17, 1963.

Attorney(s) appearing for the Case

Sandidge, Holbrook, Craig & Hager, John S. Hager, Owensboro, for appellant.

Carl D. Melton, Charles B. West, Henderson, William S. Riley, Paul D. Ross, Dept. of Revenue, Frankfort, for appellee.

CULLEN, Commissioner.

The Secretary of Interior of the United States executed a mineral lease to the Kingwood Oil Company covering oil and gas in a 700-acre tract of land within the boundaries of Camp Breckinridge Military Reservation. The tax commissioner of Henderson County, Kentucky, assessed the lessee's rights under the lease for state and county ad valorem taxes. A pursual of the statutory appeal procedures resulted ultimately in a judgment of the Henderson...

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