Board of Council of Nicholasville v. Rarick
Court of Appeals of Kentucky
Case 55 — AGREED CASE APPEAR PROM JESSAMINE CIRCUIT COURT. 1. The principle announced in the case of Covington v. Southgate, 15 B. M., 491, and in similar cases, has no application under the provisions of our plresent Constitution. It was the policy of its framers, plainly and clearly expressed, to make all property within the taxing district alike subject 'to taxation, unless it should be expressly exempted. Ky.
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Case 55 — AGREED CASE APPEAR PROM JESSAMINE CIRCUIT COURT. 1. The principle announced in the case of Covington v. Southgate, 15 B. M., 491, and in similar cases, has no application under the provisions of our plresent Constitution. It was the policy of its framers, plainly and clearly expressed, to make all property within the taxing district alike subject 'to taxation, unless it should be expressly exempted. Ky. Constitution, secs. 170, 171, 174 and 181. Briggs v, Russellville and Russellville v. Beall, 99 Ky., 515. 1. The principle laid down in the case of Covington v. Southgate, 15 B. M.,…
1Opinion of the Court
JUDGE PAYNTER
delivered the opinion of the court.
Philip Rarick is the owner of a farm containing about two hundred and thirty-six acres, through which tbe boun*353dary line of the town of Nicholasville passes in such a.way as to include within the limits of the corporation about one hundred and twenty acres of the farm. Under the doctrine of the Southgate case, 15 B. M., 491, the one hundred and twenty acres would not have been subject to municipal taxation. The sole question in this appeal is whether the presi-ent Constitution has changed the rule of municipal taxation recognized in that case to…
2Cases cited1 opinion
- Board of Councilmen v. ScottCourt of Appeals of Kentucky · 1897
3Cited by4 opinions
- Wakenva Coal Company, Inc. v. JohnsonCourt of Appeals of Kentucky (pre-1976) · 1930
- Town of Latonia v. HopkinsCourt of Appeals of Kentucky · 1898
- Trustees of First Nat. Bk. of Stanford v. SaufleyCourt of Appeals of Kentucky (pre-1976) · 1937
- Miller v. HalseyCourt of Appeals of Kentucky · 1959