PARRENT v. FANNIN


616 S.W.2d 501 (1981)

Jack PARRENT, Property Valuation Administrator, Franklin County, Kentucky et al., Movants, v. Ben F. FANNIN et al., Respondents.

Supreme Court of Kentucky.

May 26, 1981.


Attorney(s) appearing for the Case

William P. Sturm, Chief Counsel, Nathan Goldman, Staff Atty., Legal Division, Dept. of Revenue, Frankfort, for movants.

Joseph J. Leary, Frankfort, for respondents.

David Rubenstein, John Rosenberg, Appalachian Research & Defense Fund of Kentucky, Inc., Prestonsburg, for Concerned Citizens of Martin County, Inc. amicus curiae.


LUKOWSKY, Justice.

On or about January 18, 1980, the Department of Revenue informed the Franklin County Property Valuation Administrator that the 1979 assessment of real property in his county was at that time approximately 82% of its estimated 1980 fair cash value. According to the record the Department considered inflation and sales of Franklin County real estate in 1979 in formulating its ratios. The purpose of the Department's sending this information was to aid...

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