Allphin v. Daviess County Fiscal Court

CULLEN, Commissioner.

There has come on to be heard the motion of the appellee to dismiss the appeal, which appeal was taken by the Kentucky Tax Commission and Kentucky Department of Revenue from a judgment of the Franklin Circuit Court. The judgment held that an order of the Kentucky Tax Commission equalizing the assessment of property for taxation in Daviess County was invalid because the commission did not grant the county officials an adequate hearing in accordance with KRS 133.160.

In KRS 133.170 it is provided that either party may appeal from a judgment in this character of case within…