STEPHENS, Chief Justice.
INTRODUCTION
In this appeal, we are addressing the constitutionality of Kentucky's ad valorem tax provisions. Specifically, we determine the validity of two provisions pertaining to the taxation of bank deposits located outside the Commonwealth and to certain corporate shares. KRS 132.020; KRS 132.030; KRS 136.030(1). In addition to making a determination as to these two specific provisions we have also been requested...
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