Kentucky Board of Tax Appeals v. Simpson

McDonald, judge.

This appeal concerns a third party taxpayer protest of property tax assessments made by the property evaluation administrator.

This case began with protests by disgruntled taxpayers over the allegedly favorable assessments granted to the companies named. The appellees, Rebecca Simpson, Elaine Stoltzfus, Media Jones, J.D. Miller and Evelyn Miller, filed a letter of protest with the Harlan County Clerk pursuant to K.R.S. 133.120(1) complaining about the property tax assessments of Pocahontas Development Corporation (23,073 acres of land), Georgia Pacific Corporation (14,180 acres…