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SEARS, ROEBUCK & CO. v. BOONE COUNTY BD.

715 S.W.2d 888 (1986)

SEARS, ROEBUCK & COMPANY, Appellant, v. BOONE COUNTY BOARD OF ASSESSMENT APPEALS, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied Discretionary Review Denied by Supreme Court October 7, 1986.

Attorney(s) appearing for the Case

Paul B. Calico, C. Francis Barrett, Cincinnati, Ohio, for appellant.

John A. Miller, Legal Services Section, Revenue Cabinet, Com. of Ky., Frankfort, Larry J. Crigler, Burlington, for appellee.

Before COMBS, DUNN and HOWARD, JJ.

COMBS, Judge.

This is an appeal from the Boone Circuit Court, reversing a decision of the Kentucky Board of Tax Appeals which reduced the assessed value of appellant's property from $38,000,000.00 to $30,700,000.00.

This appeal involves property located in Boone County which is commonly known as the Florence Mall [the Mall]. In 1982, appellee Boone County Board of Assessment Appeals [board] valued the Mall property at $16,324,044.00. On March 31, 1982, appellant...

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