Travis v. Kentucky Board of Tax Appeals

CULLEN, Commissioner.

The only issue on this appeal is whether the Kentucky Board of Tax Appeals, on an appeal from the Franklin County Board of Supervisors, erred in determining the assessed value for ad valorem taxes, as of January 1, 1970, of a certain farm in Franklin County. The Property Valuation Administrator of Franklin County had assessed the farm at $47,000; this was reduced by the Board of Supervisors to $35,000, and upon appeal by the administrator to the Kentucky Board of Tax Appeals the latter board upheld the $35,000 assessment.

The difference in the assessments, of $12,000,…