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ALLPHIN v. BUTLER

619 S.W.2d 483 (1981)

Robert H. ALLPHIN, Commissioner of Revenue, Commonwealth of Kentucky et al., Movants, v. Robert J. BUTLER, Jr., Property Valuation Administrator, Jefferson County, et al., Respondents.

Supreme Court of Kentucky.

May 26, 1981.

Attorney(s) appearing for the Case

Nathan Goldman and William S. Riley, Legal Division, Dept. of Revenue, Frankfort, for movants.

William E. Scent and James R. Higgins, Jr., Wyatt, Tarrant & Combs, Louisville, for respondents.

LUKOWSKY, Justice.

This case began in May, 1980 when a majority of Kentucky's property valuation administrators (PVAs) refused to follow a directive from the Department of Revenue (Department) to increase their assessments of real property in their respective counties to correspond to the Department's estimation of the fair cash value of that property. The Department threatened to withhold the PVAs' salaries to force compliance with its directive. The PVAs sought...

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