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REVENUE CABINET v. ESTATE OF FIELD

No. 92-CA-002570-MR.

864 S.W.2d 930 (1993)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. ESTATE OF Iva W. FIELD, William E. Sloan, Executor, Appellees.

Court of Appeals of Kentucky.

November 19, 1993.

Attorney(s) appearing for the Case

Douglas M. Dowell, Frankfort, for appellant.

George F. Allgeier, Jr., Lexington, for appellee.

Before LESTER, C.J., HUDDLESTON and McDONALD, JJ.

OPINION

HUDDLESTON, Judge.

KRS 140.310(1) allows "qualified persons," as defined by KRS 140.300(5), to assess farm land at its agricultural or horticultural value, rather than at its fair cash value, for inheritance tax purposes. The Kentucky Revenue Cabinet appeals from a Franklin Circuit Court judgment holding that the portion of KRS 140.310(1) which limits entitlement to an agricultural assessment to "qualified persons" is invalid because it conflicts...

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