Jefferson County Property Valuation Administrator v. Ben Schore Co.

HAYES, Judge:

This appeal is from the trial court’s judgment setting aside the 1983 real estate tax assessment of appellee Ben Schore Company’s property. The Jefferson County Property Valuation Administrator (PVA) and the Kentucky Board of Tax Appeals (BTA) had assessed Schore’s property, a shopping center located on Dixie Highway in Jefferson County, Kentucky, at $383,270. The trial court held the assessment was not based upon sufficient evidence, overturned the ruling of the PVA and BTA, and set the assessment at $75,000 on this 5.8 acres of land. PVA appeals to this Court claiming the trial…