Allphin v. Butler

As in the companion case of Parrent v. Fannin, decided this same day, I agree with the circuit court and the Court of Appeals.

*487As the majority opinion points out, the PVAs submitted their recapitulations of the aggregate value of property in their counties on or before the first Monday in May 1980. The Department then ordered the PVAs to raise the submitted assessments under penalty of having their salaries withheld pursuant to KRS 132.690. The disposi-tive issue becomes whether the Department has the statutory power to reject the tendered assessments.

The gist of the PVAs’ argument is that the…