City of Owensboro v. Commonwealth
Court of Appeals of Kentucky
Case 43 — ASSESSMENT FOR TAXATION Neither prior to nor since the adoption of the present Constitution was any of the property sought to be assessed herein liable to taxation.
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Case 43 — ASSESSMENT FOR TAXATION Neither prior to nor since the adoption of the present Constitution was any of the property sought to be assessed herein liable to taxation. Louisville v. Com., 1 Duv., 295; Dillon on Municipal Corps., secs. 773, 774, 775, 598; Cooley on Taxation, 128, 129, 137, 172, 173, 174; Acts 1863-4, p. 118; Meyers’ Supplement to Revised Statutes, 408; Gen. Stats., 1873, p. 710; Gen. Stats., 1888, p. 1036 and note A; Greenwood v. Louisville, 13 Bush, 226; Pollock’s Admr. v. Louisville, 13 Bush, 221; -Shear-man & Redfield on Negligence, 265; 2 Thompson on Negligence,…
1Opinion of the Court
JUDGE PAYNTER
delivered the opinion oe the court.
This appeal involves the question as to the right of the Commonwealth to compel the city of Owensboro to pay taxes upon property as follows, to-wit: (1) The fire department property, including engine houses, and grounds on which situated, fire engines, hose reels, hook and ladder wagons, hose, and necessary horses. (2) A public park of the city.
At the time the case of City of Louisville v. Com., 1 Duv., 295 [85 Am. Dec., 624], was decided, there was no statute defining what part of the property belonging to municipalities should pay tax, or what…
2Cases cited1 opinion
- City of Louisville v. CommonwealthCourt of Appeals of Kentucky · 1864
3Cited by17 opinions
- Board of Park Commissioner v. PrinzCourt of Appeals of Kentucky · 1907
- City of Louisville v. Cromwell, TreasurerCourt of Appeals of Kentucky (pre-1976) · 1930
- Schwalk's Adm'r v. City of LouisvilleCourt of Appeals of Kentucky · 1909
- Yoes v. City of Fort SmithSupreme Court of Arkansas · 1944
- City of Newport v. CommonwealthCourt of Appeals of Kentucky · 1899
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