Trimble County Board of Supervisors v. Mullikin

EDWARD P. HILL, Judge.

This appeal is from a judgment upsetting an order of the Kentucky Board of Tax Appeals fixing the value of appellee’s 331-acre farm at $60,000 for 1966 tax purposes and a farm of 89 acres at $3,100. *525The judgment appealed from fixed the value of the large farm at $42,695 and the value of the smaller one at $1,500.

All parties agree the smaller farm should be assessed on the basis of a $1,500 valuation. The only controversy thus hinges on the valuation fixed for the larger tract.

The power of review of this tax appeal case in this court and in the trial court is clearly…