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KENTUCKY BD. OF TAX APPEALS v. SIMPSON

691 S.W.2d 221 (1985)

KENTUCKY BOARD OF TAX APPEALS, Appellant, Pocahontas Development Corporation and Georgia Pacific Corporation, Intervenors, v. Rebecca SIMPSON, J.D. Miller, Evelyn Miller, Elaine Stoltzfus, and Media Jones, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied and Opinion Ordered Published by Supreme Court June 25, 1985.

Attorney(s) appearing for the Case

David L. Armstrong, Atty. Gen., Greg Holmes, Asst. Atty. Gen., Frankfort, for appellant.

Mary Monica Miner, Harlan, Joe F. Childers, Lexington, for appellees.

John R. Rhorer, Jr., Wyatt, Tarrant & Combs, Lexington, Rodney Buttermore, Jr., Harlan, for intervenors.

Before HAYES, C.J., and GUDGEL and McDONALD, JJ.

McDONALD, Judge.

This appeal concerns a third party taxpayer protest of property tax assessments made by the property evaluation administrator.

This case began with protests by disgruntled taxpayers over the allegedly favorable assessments granted to the companies named. The appellees, Rebecca Simpson, Elaine Stoltzfus, Media Jones, J.D. Miller and Evelyn Miller, filed a letter of protest with the Harlan County Clerk pursuant to K.R.S. 133.120(1) complaining...

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