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DOLAN v. LAND

667 S.W.2d 684 (1984)

Michael DOLAN, PVA, Charles Baesler, County Court Clerk, Lones Taulbee, Sheriff and Department of Revenue, Commonwealth of Kentucky, Appellants, v. Walter G. LAND, Annie W. Brakefield, Richard Featherston, David Biddle, Allen Gibson Carr, and Thomas V. Lynch, on Behalf of Themselves and all Others Similarly Situated, Appellees.

Supreme Court of Kentucky.

As Modified on Denial of Petition for Extension of Opinion May 10, 1984.

Attorney(s) appearing for the Case

Nathan Goldman, Legal Services Section Revenue Cabinet, Frankfort, J.B. Murphy, Asst. County Atty., for Fayette County, Lexington, for appellants.

Charles R. Hembree, Kathleen Harris, Kincaid, Wilson, Schaeffer & Hembree, Lexington, for appellees.

WINTERSHEIMER, Justice.

This appeal is from a judgment entered October 27, 1982, determining that the method of assessment by the Fayette County Property Valuation Administrator for agricultural and horticultural land was unconstitutional. The circuit court also held KRS 132.010(9), 132.010(10) and 132.450(2)(a) unconstitutional.

The issues presented are whether the circuit court erred when it held the method of assessment to be unconstitutional, whether it...

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