Revenue Cabinet v. Leary

HUDDLESTON, Judge.

As directed by Ky.Rev.Stat. (KRS) 132.-690, the Franklin County Property Valuation Administrator undertook to revalue the 17,-576 separate properties within the county so as to assess each at its fair market value. Since the statute requires that each property be physically examined not less than once every four years, the PVA and his staff divided the county into four sections and undertook to inspect the properties in one section each year.

Joseph J. Leary, an owner of property in the second section subject to physical examination by the PVA, brought a declaratory judgment…