RUSSMAN v. LUCKETT


391 S.W.2d 694 (1965)

Milton Z. RUSSMAN et al., Appellants, v. James B. LUCKETT et al., Appellees.

Court of Appeals of Kentucky.

June 8, 1965.


Attorney(s) appearing for the Case

Rucker Todd, Louisville, Donald H. Wollett, New York City, for appellants; Brown, Ardery, Todd & Dudley, Louisville, Kaye, Scholer, Fierman, Hays & Handler, New York City, of counsel.

William S. Riley, Larry A. Carver, Cyril E. Shadowen, Dept. of Revenue, Frankfort, Ky., for appellees.

Hogan, Taylor, Denzer & Bennett, Louisville, for Board of Education, amicus curiae; E. P. Sawyer, Jefferson County Atty., Louisville, James O. Overby, Calloway County Atty., Murray, Sam F. Kibbey, Carter County Atty., Grayson, William A. Young, Franklin County Atty., Frankfort, of counsel.

Lucian L. Johnson, Louisville, amicus curiae for Kentucky Education Ass'n and Board of Education of Jefferson County, Ky.

Morton Holbrook, Owensboro, amicus curiae for Kentucky School Boards Ass'n; Sandidge, Holbrook, Craig & Hager, Owensboro, of counsel.


CLAY, Commissioner.

This suit, along with two others which have been considered together on this appeal, assails and seeks to rectify a tax assessment condition which has existed in Kentucky for many years by reason of the flagrant violation of section 172 of our Constitution and statutes implementing it. That section, and KRS 132.450(1) and KRS 133.150, require the assessment for taxation of all property (not exempted by the Constitution) at "its fair cash value...

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