Legal Opinion
Commonwealth v. Kroger Co.
Court of Appeals of Kentucky
Decided October 12, 1973PublishedCited by 2 opinions
1Opinion of the Court
CULLEN, Commissioner.
The Property Valuation Administrator (hereinafter PVA) of Jefferson County, in making the January 1, 1968, assessment for property taxes, placed an assessment of $1,604,480 on the tangible personal property of The Kroger Company (hereinafter Kroger) consisting primarily of operating equipment in Kroger’s 26 retail stores in Jefferson County. Kroger appealed the assessment to the county board of supervisors, which upheld the assessment. Kroger then appealed to the Kentucky Board of Tax Appeals, which reduced the assessment to $1,014,949. PVA appealed that decision to the…
2Cases cited7 opinions
- Lee v. TuckerCourt of Appeals of Kentucky (pre-1976) · 1963
- Eminence Distillery Co. v. Henry County Board of SupervisorsCourt of Appeals of Kentucky · 1918
- Commonwealth v. Southern Railway CompanyCourt of Appeals of Kentucky · 1921
- Fayette County Board of Supervisors v. O'RearCourt of Appeals of Kentucky (pre-1976) · 1955
- Citizens Fidelity Bank & Trust Co. v. ReevesCourt of Appeals of Kentucky (pre-1976) · 1953
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3Cited by2 opinions
- Revenue Cabinet v. GilligKentucky Supreme Court · 1997
- City of Paducah v. Johnson Bonding Co.Court of Appeals of Kentucky · 1974