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OWENS-ILLINOIS LABELS, INC. v. COM.

Nos. 1998-CA-002114-MR, 1999-CA-000724-MR and 1999-CA-000734-MR.

27 S.W.3d 798 (2000)

OWENS-ILLINOIS LABELS, INC., Appellant, v. COMMONWEALTH of Kentucky, Revenue Cabinet; and Kentucky Board of Tax Appeals, Appellees. Owens-Brockway Plastic Products, Inc., Appellant, v. Commonwealth of Kentucky, Revenue Cabinet; and Kentucky Board of Tax Appeals, Appellees. Johnson Controls Battery Group, Inc., Appellant. v. David W. Turner, Property Valuation Administrator for Boone County; Commonwealth of Kentucky, Revenue Cabinet; And Kentucky Board of Tax Appeals, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court October 18, 2000.

Attorney(s) appearing for the Case

Stephen D. Berger, Michelle D. Wyrick, Louisville, Robert F. Greene, Florence, for Appellant.

Cathy Cravens Snell, Frankfort, Larry J. Crigler Burlington, for Appellee.

Before: DYCHE, JOHNSON, and TACKETT, Judges.

OPINION

JOHNSON, Judge.

Before this Court are the consolidated appeals of Owens-Illinois Labels, Inc. from the judgment of the Nelson Circuit Court, and of Owens-Brockway Plastics Products, Inc., and Johnson Controls Battery Group, Inc. from the judgment of the Boone Circuit Court. Each circuit court judgment affirmed the determination of the Board of Tax Appeals that the appellant tax-payer had lost any...

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