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GRANT CTY. FISCAL COURT v. McGEE

582 S.W.2d 69 (1979)

GRANT COUNTY FISCAL COURT and Ralph C. Pettit, Property Valuation Administrator of Grant County, Kentucky and Grant County Board of Education and Grant County Board of Supervisors, Appellants, v. Clifford McGEE and Lillian McGee, his wife and R. C. Ford, Trustee, Appellees.

Court of Appeals of Kentucky.

May 18, 1979.

Attorney(s) appearing for the Case

Otto Daniel Wolff, Covington, for Grant County Fiscal Court, Ralph Pettit and Grant County Bd. of Supervisors.

John A. Hartman, William E. Fletcher, Walton, for Grant County Bd. of Ed.

William F. Threlkeld, Williamstown, for Clifford and Lillian McGee.

D. K. Floyd, Kentucky, for R. C. Ford.

Before GANT, HOWARD and HOWERTON, JJ.

GANT, Judge.

This case involves the formula for assessing taxes on mineral estates, the Fiscal Court, Property Valuation Administrator, Board of Education and Board of Supervisors of Grant County, Kentucky, appealing from the judgment of the circuit court of that county reversing the Board of Tax Appeals.

Appellees Clifford McGee and Lillian McGee purchased by mineral deeds 15/16 of the minerals under 32,345 acres in Grant County on a farm by farm basis for...

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