Legal Opinion
Dayton Power & Light Co. v. Department of Revenue, Finance & Administration Cabinet
Court of Appeals of Kentucky
Decided November 2, 2012No. 2011-CA-001438-MRPublishedCited by 1 opinion
1Opinion of the Court
OPINION
COMBS, Judge:
Dayton Power and Light Company (DP & L) appeals the order of the Franklin Circuit Court which upheld a ruling of the Department of Revenue (the Department). After reviewing the law and the record, we affirm.
DP & L is an electric utility company that provides power to customers in Ohio. It does not serve any customers in Kentucky, but it possesses a 31% interest in a power facility in Boone County, the East Bend Power Plant. DP & L pays Kentucky property taxes in accordance with Kentucky Revised Statute[s] (KRS) 136.115 et seq., which governs tax rates for public service…
2Cases cited10 opinions
- Bob Hook Chevrolet Isuzu, Inc. v. Commonwealth, Transportation CabinetKentucky Supreme Court · 1998
- Delta Air Lines, Inc. v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1985
- Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
- Palmer v. CommonwealthCourt of Appeals of Kentucky · 1999
- GTE v. Revenue Cabinet, Commonwealth of KentuckyKentucky Supreme Court · 1994
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3Cited by1 opinion
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