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TRAVIS v. KENTUCKY BOARD OF TAX APPEALS

506 S.W.2d 108 (1974)

Harold TRAVIS, Property Valuation Administrator of Franklin County, Kentucky, Appellant, v. The KENTUCKY BOARD OF TAX APPEALS, etc., Appellees.

Court of Appeals of Kentucky.

February 15, 1974.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., William P. Sturm, Legal Staff, Dept. of Revenue, Frankfort, for appellant.

Joseph J. Leary, Frankfort, for appellees.

CULLEN, Commissioner.

The only issue on this appeal is whether the Kentucky Board of Tax Appeals, on an appeal from the Franklin County Board of Supervisors, erred in determining the assessed value for ad valorem taxes, as of January 1, 1970, of a certain farm in Franklin County. The Property Valuation Administrator of Franklin County had assessed the farm at $47,000; this was reduced by the Board of Supervisors to $35,000, and upon appeal by the administrator to...

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