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STANDARD OIL CO. v. BOONE COUNTY BD. OF SUP'RS

562 S.W.2d 83 (1978)

STANDARD OIL COMPANY et al., Appellants, v. BOONE COUNTY BOARD OF SUPERVISORS et al., Appellees.

Supreme Court of Kentucky.

February 21, 1978.

Attorney(s) appearing for the Case

Carl Arthur Henlein, John W. Bilby, Middleton, Reutlinger & Baird, Louisville, for appellants.

William P. Sturm, Atty., Legal Staff, Dept. of Revenue, Frankfort, for appellees.

PALMORE, Chief Justice.

Each of the four appellants has a leasehold interest in real estate owned by the Kenton County Airport Board, a governmental agency. The property is located within the Greater Cincinnati Airport in Boone County, Kentucky. In 1972 the property valuation administrator (PVA) for Boone County assessed these four leasehold estates for real estate ad valorem tax purposes. In due course the Kentucky Board...

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