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CARR v. CONTINENTAL GENERAL TIRE, INC.

No. 2003-CA-001880-MR.

168 S.W.3d 411 (2005)

W. Howell CARR, Graves County Property Valuation Administrator; Graves County Board of Assessment Appeals; and Revenue Cabinet, Commonwealth of Kentucky, Appellants, v. CONTINENTAL GENERAL TIRE, INC., Appellee.

Court of Appeals of Kentucky.

As Modified December 3, 2004.

Discretionary Review Denied by Supreme Court August 17, 2005.

Attorney(s) appearing for the Case

Susan F. Stivers, Finance & Administration Cabinet, Division of Collections, Frankfort, KY, for appellant.

Michele M. Whittington, Frankfort, KY, for appellee.

Before BUCKINGHAM, DYCHE, and SCHRODER, Judges.

OPINION

SCHRODER, Judge.

This case presents the following question: if the value for taxation purposes of a parcel of real property has been determined in a contested proceeding, does a local taxing authority have to show a material change in the value of that property in order to justify a higher assessment in the following year? Section 172 of the Kentucky Constitution and KRS 132.690(1) require that property be assessed annually at its fair cash...

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