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REVENUE CABINET, COM. OF KY. v. GILLIG

No. 95-SC-1056-DG.

957 S.W.2d 206 (1997)

REVENUE CABINET, COMMONWEALTH OF KENTUCKY, and Kim Burse, Secretary of the Revenue Cabinet, Appellants, v. Robert B. GILLIG, Joseph E. Stephenson, Six J. Corporation, and Kentuckians for the Commonwealth, Inc., Appellees.

Supreme Court of Kentucky.

Rehearing Denied January 22, 1998.

Attorney(s) appearing for the Case

A.B. Chandler, III, Attorney General State Capitol, Frankfort, Debra Hays Eucker, Revenue Cabinet Division of Legal Services, Frankfort, for appellants.

James B. Stephenson, Frankfort, Jill Hall Rose, Lexington, for appellees.

Joe Francis Childers, Jr., Lexington, for Kentuckians for the Commonwealth, Inc.

STEPHENS, Chief Justice.

This appeal arises from a summary judgment granted in favor of the Revenue Cabinet [hereinafter "Cabinet"] in an action challenging the constitutionality of the Cabinet's method of assessing the value of unmined coal. The Court of Appeals reversed and we granted discretionary review.

Prior to 1989, unmined coal in Kentucky had been assessed for tax purposes by the property valuation administrator [hereinafter "PVA"] in each county...

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