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BOARD OF EDUCATION v. COMMONWEALTH, DEPT. OF REV.

515 S.W.2d 231 (1974)

BOARD OF EDUCATION OF JEFFERSON COUNTY, Kentucky, et al., Appellants, v. COMMONWEALTH of Kentucky, DEPARTMENT OF REVENUE, etc., et al., Appellees.

Court of Appeals of Kentucky.

October 25, 1974.

Attorney(s) appearing for the Case

Rucker Todd, Timothy W. Martin, Brown, Todd & Heyburn, Louisville, for appellants.

William S. Riley, Asst. Atty. Gen., John Anton Nefzger, Atty., Legal Staff Dept. of Revenue, Frankfort, Henry A. Triplett, Hogan, Taylor, Denzer & Bennett, Louisville, for appellees.

PALMORE, Justice.

The question here is whether, in determining the fair cash value of property under KRS 157.380(1) for purposes of the Minimum Foundation Program, the Department of Revenue must use the figure it has certified under KRS 133.180 for tax purposes. If so, of course, there really is nothing for it to "determine" under KRS 157.380(1), because it has already determined it under KRS 133.180. The trial court held the Department not so bound, and we concur...

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