Legal Opinion
Grant County Fiscal Court v. McGee
Court of Appeals of Kentucky
Decided May 18, 1979PublishedCited by 2 opinions
1Opinion of the Court
GANT, Judge.
This case involves the formula for assessing taxes on mineral estates, the Fiscal Court, Property Valuation Administrator, Board of Education and Board of Supervisors of Grant County, Kentucky, appealing from the judgment of the circuit court of that county reversing the Board of Tax Appeals.
Appellees Clifford McGee and Lillian McGee purchased by mineral deeds 15/i6 of the minerals under 32,345 acres in Grant County on a farm by farm basis for $1.00 per acre and an agreement to drill several wells, including a deep one. These purchases were made in the 1950’s. In 1964, after…
2Cases cited5 opinions
- Board of Sup'rs, City of Frankfort v. State Etc.Court of Appeals of Kentucky (pre-1976) · 1945
- Department of Revenue v. Anaconda American Brass Co.Court of Appeals of Kentucky · 1968
- Evans v. AllenCourt of Appeals of Kentucky (pre-1976) · 1947
- Helman v. Kentucky Board of Tax AppealsCourt of Appeals of Kentucky · 1977
- Kenmont Coal Co. v. Perry County Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1936
3Cited by2 opinions
- Smith v. VestCourt of Appeals of Kentucky · 2007
- Smith v. VestCourt of Appeals of Kentucky · 2007