HOME FOLKS MOBILE HOMES v. REVENUE CABINET


700 S.W.2d 75 (1985)

HOME FOLKS MOBILE HOMES, INC., Appellant, v. REVENUE CABINET, Commonwealth of Kentucky, Appellee.

Court of Appeals of Kentucky.

November 22, 1985.


Attorney(s) appearing for the Case

Max S. Hartz, McCarroll, Nunley & Hartz, Owensboro, for appellant.

John A. Miller, Ross T. Carter, Legal Services Section, Revenue Cabinet, Frankfort, for appellee.

Before HAYES, C.J., and COOPER and LESTER, JJ.


HAYES, Chief Judge:

This is an appeal from an opinion and order of the Daviess Circuit Court affirming a ruling of the Board of Tax Appeals which held that KRS 132.750, as amended in 1982, does not exempt mobile homes from the sales tax law imposed under KRS 139.200. We do not find the circuit court decision to be clearly erroneous and, accordingly, we affirm.

In 1982, two conflicting versions of KRS 132.750 were enacted. Because the amendments were in conflict...

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