OWENSBORO-ON-THE-AIR, INC. v. TINIUS


551 S.W.2d 831 (1977)

OWENSBORO-ON-THE-AIR, INC., Appellant, v. James M. TINIUS, Daviess County Property Valuation Administrator, Appellee.

Court of Appeals of Kentucky.

May 27, 1977.


Attorney(s) appearing for the Case

Morton Holbrook, Jesse T. Mountjoy, Sandidge, Holbrook & Craig, P. S. C., Owensboro, for appellant.

William P. Sturm, Legal Staff, Ky. Dept. of Revenue, Frankfort, for appellee.

Before MARTIN, C. J., and WILHOIT and WINTERSHEIMER, JJ.


WILHOIT, Judge:

The principal question presented on this appeal is whether the Daviess Circuit Court erred in holding that the County Property Valuation Administrator properly refused to exempt from local ad valorem taxes for the years 1975 and 1976 the coaxial cable owned by appellant as a part of its Cable Television (CATV) system.

KRS 132.200 sets out certain classes of personal property which are subject to...

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