Legal Opinion
Kentucky Board of Tax Appeals v. Hamilton
Kentucky Supreme Court
Decided February 20, 1976PublishedCited by 8 opinions
1Per curiam
This is a controversy between several taxpayers and the state and local taxing authorities relating to the meaning and essential principles for determining the value of “agricultural and horticultural land according to the land’s value for agricultural or horticultural use” as required by Section 172A of the Kentucky Constitution.
Procedurally, the taxpayers appealed to their board of supervisors from the 1971 assessments made by the local property valuation administrator (PVA). See KRS 133.-120. The PVA appealed to the state board of tax appeals (BTA) from an order of the board of supervisors…
2Cases cited4 opinions
- Commonwealth, Department of Highways v. SilerCourt of Appeals of Kentucky (pre-1976) · 1967
- Commonwealth, Department of Highways v. ClaypoolCourt of Appeals of Kentucky (pre-1976) · 1966
- Walter G. Hougland & Sons v. McCracken County Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1947
- Gatliff v. WhiteCourt of Appeals of Kentucky · 1968
3Cited by8 opinions
- Mortenson v. County of StanleySouth Dakota Supreme Court · 1981
- Dolan v. LandKentucky Supreme Court · 1984
- Town of Croydon v. Current Use Advisory BoardSupreme Court of New Hampshire · 1981
- Mann v. Board of AssessorsMassachusetts Supreme Judicial Court · 1982
- Dolan v. LandKentucky Supreme Court · 1984
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