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COMMONWEALTH EX REL. LUCKETT v. MONSON

465 S.W.2d 719 (1971)

COMMONWEALTH of Kentucky, by and on relation of J. E. LUCKETT, Commissioner of Revenue, Appellant, v. Joe T. MONSON, Harrison County Property Valuation Administrator (formerly County Tax Commissioner) Cynthiana, Kentucky, Appellee.

Court of Appeals of Kentucky.

February 5, 1971.

Attorney(s) appearing for the Case

William S. Riley, Cyril E. Shadowen and Alex W. Rose, Dept. of Revenue, Frankfort, for appellant.

Wayne Fitzgerald, Cynthiana, for appellee.

CULLEN, Commissioner.

The Commonwealth, on relation of the Commissioner of Revenue, brought action in the Franklin Circuit Court against the property valuation administrator of Harrison County, seeking an order directing the defendant administrator "to immediately assess all property in Harrison County, Kentucky at 100 percent of its fair cash value as of January 1, 1970." The complaint alleged that the defendant administrator "has willfully disregarded and continues...

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