Revenue Cabinet v. O'DANIEL

Opinion of the Court by

Justice KELLER.

I. INTRODUCTION

In both of these appeals, motor vehicle owners challenge the Revenue *817Cabinet’s 1995 ad valorem tax1 assessments2 for their vehicles. Because the subject vehicles, although purchased in late December 1994, were not registered in their owners’ names until after January 1, 1995, the vehicle owners contend that they are not liable for the 1995 .taxes. Conversely, the Revenue Cabinet claims that because the vehicle owners were the undisputed owners on January 1, they are liable for the taxes. Are the vehicle owners liable for the 1995 ad valorem…