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REVENUE CABINET v. O'DANIEL

No. 2001-SC-1032-DG, 2002-SC-0204-TG.

153 S.W.3d 815 (2005)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. H.E. O'DANIEL, Sr.; and Lucy M. O'Daniel, Appellees. and Billy Curtsinger; Freda Curtsinger; Charles M. Polin; and Travis Bush, Appellants, v. Revenue Cabinet, Commonwealth of Kentucky; and Dana Bynum Mayton, Appellees.

Supreme Court of Kentucky.

January 20, 2005.

Attorney(s) appearing for the Case

Michael D. Kalinyak, Kentucky Revenue Cabinet, Division of Legal Services, Frankfort, Counsel for Revenue Cabinet, Commonwealth of Kentucky and Dana Bynum Mayton.

H. Edward O'Daniel, Springfield, Phillip J. Shepherd, Frankfort, Counsel for H.E. O'Daniel, Sr.; Lucy M. O'Daniel; Billy Curtsinger; Freda Curtsinger; Charles M. Polin; and Travis Bush.

Opinion of the Court by Justice KELLER.

I. INTRODUCTION

In both of these appeals, motor vehicle owners challenge the Revenue Cabinet's 1995 ad valorem tax1 assessments2 for their vehicles. Because the subject vehicles, although purchased in late December 1994, were not registered in their owners' names until after January 1, 1995, the vehicle owners contend...

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