Legal Opinion
National Distillers Products Corp. v. Board of Education ex rel. Reeves
Court of Appeals of Kentucky
Decided October 24, 1952PublishedCited by 5 opinions
1Opinion of the Court
STEWART, Justice.
The sole question in this case is whether ad valorem taxes paid by National Distillers Products Corporation to' the Franklin County Board of Education, hereinafter called the National Distillers and the Board, respectively, on each assessed valuation of whiskey fixed by the Kentucky Tax Commission as of September 1, 1946, September 1, 1947, and September 1, 1949, should have been computed by applying to each such valuation (a) the school rate levied prior to each September 1st assessment date or (b) the school rate levied in the calendar year after each September 1st…
2Cases cited4 opinions
- Slaughter v. City of LouisvilleCourt of Appeals of Kentucky · 1888
- Reeves v. Jefferson CountyCourt of Appeals of Kentucky (pre-1976) · 1951
- Jefferson County Fiscal Court v. Jefferson County Ex Rel. County AttorneyCourt of Appeals of Kentucky (pre-1976) · 1934
- Commonwealth ex rel. Sheriff Woodford County v. GreenbaumCourt of Appeals of Kentucky · 1910
3Cited by5 opinions
- Schultz v. CommissionerUnited States Tax Court · 1968
- City of St. Matthews v. TrueheartCourt of Appeals of Kentucky · 1954
- Yount v. CalvertCourt of Appeals of Kentucky · 1991
- Patterson v. Board of EducationCourt of Appeals of Kentucky · 1954
- Schultz v. CommissionerUnited States Tax Court · 1968