Legal Opinion
Cook v. Citizens State Bank of Wickliffe
Court of Appeals of Kentucky
Decided June 21, 1957PublishedCited by 3 opinions
1Opinion of the Court
STANLEY, Commissioner.
The appeal by the taxing authorities of Ballard County and the State Department of Revenue is from a judgment fixing the taxable value of shares of stock of the Citizens State Bank of Wickliffe, Kentucky, as of January 1, 1955, at $250 a share, or a total of $75,000, less $13,675 assessed value of the bank’s tangible property. The net valuation, $61,325, is that reported to the County Tax Commissioner by the bank in accordance with KRS 136.270. The bank also filed with the Department of Revenue a statistical statement as required by KRS 136.280 upon a form prescribed by…
2Cases cited3 opinions
- McCracken Fiscal Court v. McFaddenCourt of Appeals of Kentucky (pre-1976) · 1938
- Board of Sup'rs, City of Frankfort v. State Etc.Court of Appeals of Kentucky (pre-1976) · 1945
- Ballard County v. Citizens State Bank of WickliffeCourt of Appeals of Kentucky · 1953
3Cited by3 opinions
- Alston v. BitelySupreme Court of Arkansas · 1972
- Harlan County Board of Supervisors ex rel. Commissioner, Department of Revenue v. HillCourt of Appeals of Kentucky · 1964
- City of Manchester v. AsherCourt of Appeals of Kentucky · 1965