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GILLIS v. YOUNT

Nos. 87-SC-286-DG, 87-SC-288-DG.

748 S.W.2d 357 (1988)

Gary GILLIS, Secretary of the Revenue Cabinet, Movant, v. William D. YOUNT, Scott Barbour and others similarly situated, Alison Moore, J.D. Miller, Elaine Stoltzfus and others similarly situated and the Kentucky Coal Association, Respondents. The KENTUCKY COAL ASSOCIATION, INC., Movant, v. Alison MOORE, J.D. Miller, Elaine Stoltzfus and all others similarly situated, William D. Yount and Scott Barbour and all others similarly situated, Respondents.

Supreme Court of Kentucky.

Rehearing Denied May 19, 1988.

Attorney(s) appearing for the Case

Ross T. Carter, Douglas M. Dowell, Frankfort, for Gary Gillis.

Frederick W. Whiteside, Lexington, for amicus curiae, League of Women Voters.

Bruce F. Clark, Gayle W. Herndon, Stites & Harbison, Frankfort, for Kentucky Chamber of Commerce.

Ira A. Burnim, Washington, D.C., Phillip Shepherd, Joe Childers, Lexington, J. Richard Cohen, Morris S. Dees, Montgomery, Ala., for Moore Appellees.

James R. Cox, Hirn Reed & Harper, Louisville, for Kentucky Coal Assn.

Wayne J. Carroll, Ewen, MacKenzie & Peden, P.S.C., Louisville, for amicus curiae, Kentucky Farm Bureau Federation.

Joseph J. Leary, Frankfort, for Yount and Barbour.

LEIBSON, Justice.

These cases challenge the constitutionality of KRS 132.020(5), which classifies unmined coal separately from other real property and then taxes it "at the rate of one-tenth of one cent ($.001) per one hundred dollars ($100) of assessed value." All other real property is taxed "for state purposes" under KRS 132.020(1) at "thirty-one and one-half cents (31½¢) upon each one hundred dollars ($100) of value."

The cases are consolidated...

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