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KROGER LTD. v. BOYLE CTY. PROP. VALUATION

No. 2019-CA-000935-MR.

610 S.W.3d 332 (2020)

KROGER LIMITED PARTNERSHIP I, Appellant v. BOYLE COUNTY PROPERTY VALUATION ADMINISTRATOR and Lacresha Gibson, in Her Official Capacity as Boyle County Property Valuation Administrator, Appellees.

Court of Appeals of Kentucky.

August 14, 2020; 10:00 A.M.

Attorney(s) appearing for the Case

BRIEFS AND ORAL ARGUMENT FOR APPELLANT: J.B. Lind , Wesley R. Abrams , Cincinnati, Ohio.

BRIEF AND ORAL ARGUMENT FOR APPELLEES: Stephen A. Dexter , Danville, Kentucky.

BEFORE: MAZE, TAYLOR, AND K. THOMPSON, JUDGES.

OPINION

Kroger Limited Partnership I (Kroger) appeals from a final order of the Kentucky Claims Commission (the Commission) which upheld the assessment of Kroger's property by the Boyle County Property Valuation Administrator (the PVA). We agree with Kroger that the Commission misapplied...

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