COMMONWEALTH v. KROGER COMPANY


503 S.W.2d 722 (1973)

COMMONWEALTH of Kentucky et al., Appellants, v. The KROGER COMPANY and Kentucky Board of Tax Appeals Consisting of James T. Lansden et al., Appellees.

Court of Appeals of Kentucky.

Rehearing Denied February 8, 1974.


Attorney(s) appearing for the Case

S. Tilford Payne, Jr., Louisville, for appellants.

Carl Arthur Henlein, Jefferson D. Stewart, III, Louisville, for appellees.


CULLEN, Commissioner.

The Property Valuation Administrator (hereinafter PVA) of Jefferson County, in making the January 1, 1968, assessment for property taxes, placed an assessment of $1,604,480 on the tangible personal property of The Kroger Company (hereinafter Kroger) consisting primarily of operating equipment in Kroger's 26 retail stores in Jefferson County. Kroger appealed the assessment to the county board of supervisors, which upheld the assessment...

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