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KENTUCKY BD. OF TAX APPEALS v. GESS

534 S.W.2d 247 (1976)

KENTUCKY BOARD OF TAX APPEALS et al., Appellants, v. Jane Hamilton GESS et al., Appellees.

Supreme Court of Kentucky.

February 20, 1976.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., Thomas A. Duke, Dept. of Revenue, Frankfort, William E. Sloan, Wylie & Sloan, Lexington, for appellants.

Joseph R. Wheat, Gess, Mattingly, Saunier & Atchison, Lexington, for appellees.

PER CURIAM.

This is a controversy between several taxpayers and the state and local taxing authorities relating to the meaning and essential principles for determining the value of "agricultural and horticultural land according to the land's value for agricultural or horticultural use" as required by Section 172A of the Kentucky Constitution.

Procedurally, the taxpayers appealed to their board of supervisors from the 1971 assessments made by the local property...

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