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DEPARTMENT OF REVENUE v. OLDHAM COUNTY

415 S.W.2d 386 (1967)

DEPARTMENT OF REVENUE, Kentucky Board of Tax Appeals, Appellants, v. OLDHAM COUNTY, Appellee.

Court of Appeals of Kentucky.

May 19, 1967.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., John P. Livingston, Larry A. Carver, Dept. of Revenue, Frankfort, for appellants.

Bruce R. Hamilton, LaGrange, for appellee.

CULLEN, Commissioner.

The Kentucky Department of Revenue entered an order increasing by fifteen percent the 1966 assessment of farm property in Oldham County, to bring the assessment up to fair cash value. See KRS 133.150 and Russman v. Luckett, Ky., 391 S.W.2d 694. The county through its fiscal court appealed to the Board of Tax Appeals, which upheld the order. The county then appealed to the Oldham Circuit Court, which entered...

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