Dean v. Commonwealth ex rel. Revenue Cabinet

OPINION

KNOPF, Judge.

W. Earl Dean, Lee Dean, and Lois Dean appeal the trial court’s decision to deny their motion for summary judgment which claimed that KRS 132.010, 132.220, 132.450, and 132.690 are unconstitutional and the dismissal of their action. We affirm the trial court.

The Mercer County PVA reassessed five (5) pieces of property owned by the Deans. The reassessments significantly raised the property values from the previous year. In fact, on two (2) properties the values were almost doubled.

On appeal the Deans clarify that they are not arguing that the subject statutes were not…